This rounding activity using a visual and manipulative example of a teeter totter to help elementary students better understand the concept of rounding up and rounding down as well as estimating a number. The rounding activities shown and demonstrated in the lessons appeal to both visual and kinesthetic learners. It comes complete with an overview / concept explanation as well as procedures and samples. It also has reproducible manipulatives that students can use to anchor the concept into their visual memory. It can easily be modified for students who are having difficulty applying the concepts of rounding and estimating to other number sequences and can effectively be used for students with math learning disabilties. This resource aligns with Common Core State Standards for 3rd grade math.