This study aimed to determine correlation of manipulative tool the level of acceptability of Primary from Grade I to III pupils in Lumban Central Elementary School. This study utilized the descriptive research design through survey questionnaires. The respondents were chosen using the purposive sampling techniques.  The level of mathematical manipulative tools was very highly evident. It is important for students to have access to these tools because it helps them build a concrete understanding of concepts in math. The overall level of acceptability of manipulative tools was also very highly evident.  There is a significant correlation of mathematical manipulative tools and learners level of acceptability all the variables bear a significant relationship. Therefore, the hypothesis indicating that there is no significant correlation of using Mathematical manipulative tools to the learners level of acceptability in Lumban Central Elementary School in Lumban Sub-Office, Division of Laguna is rejected. Using manipulative tools can be a great way to help learners understand and apply abstract concepts in math. Use questions and prompts to facilitate this exploratory learning process. By encouraging exploration, discussion, and real-world applications, teachers can help learners develop their problem-solving skills and have fun while doing it. As such, it is important to consider each students individual needs and choose manipulative tools that are best suited for their individual learning style. To improve mathematical learning and acceptability, teachers should employ manipulatives. These tools may also help pupils visualize mathematical concepts. Manipulative tools work best when teachers know how to use them and pick the best activities for their students.

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