I'm a third grade teacher and one of the first things in our textbook is making change. The two big ways I know of are basic subtraction and counting up. I'm not a big fan of counting up, as I feel that subtracting is more of a useful skill. That's not to say I won't teach both though, because some kids may find counting up easier. Anyway we spent some time subtracting two digit numbers where regrouping was involved. They got that just fine. I then moved to three digit number where regrouping was involved in the tens and ones columns. That really threw them, and obviously if they can't do it with regular numbers then they won't be able to with money. We also tried counting up today and that also went over their heads. I even had each child using play money to figure it out. I think maybe a handful at most understood! Are there any tricks out there that any of you use to teach your kids to make change? I'm really struggling with helping my kids understand this and I don't want to frustrate them.