The Mesopotamian abacus represents a pivotal, albeit often debated, chapter in the history of human computation. Long before the advent of electronic calculators or even mechanical devices, ancient civilizations developed ingenious methods to manage complex numerical tasks. Among these, the abacus stands out as one of the earliest and most enduring tools, with its origins tracing back to the cradle of civilization: Mesopotamia. This region, nestled between the Tigris and Euphrates rivers, was home to the Sumerians, Akkadians, Babylonians, and Assyrians, who laid the groundwork for many aspects of modern society, including writing, law, and, critically, mathematics. Understanding the Mesopotamian abacus requires delving into the unique mathematical systems developed by these cultures, particularly the sexagesimal (base-60) system of the Babylonians. This system, which still influences our measurement of time and angles today, necessitated specialized tools for efficient calculation. ...