It has been said that concrete materials are useful and necessary when children learn mathematics. But it has been proved by several researches teachers don’t often use them even if they agree that they are useful. This article focuses on the lack of systematic and applicable research on manipulatives. Therefore, it tries to identify the state of current research and to present the concrete domains which need more study in the future, in order to induce both qualitative and quantitative research. The following nine domains cover almost all the research on manipulatives so far affect of manipulatives on achievement. types of learners, mathematical topics, subjects of operation, variety of mainipulatives, instructional method, degree of involvement of mainpulatives in class, selection criteria, and place for use.