To create this tool, the only materials you will need are foam cups and different colored permanent markers. The total number of cups and markers will depend upon how much place values you are going to use in the lesson. You will need one cup and one marker color for each place value. To begin, write the numbers 0-9 on the rim of each cup with a different color marker for each one. After that, begin writing 0's below the rim to represent the different place values. I would also suggest writing the name of the place values on the bottoms of the cups to make stacking them more efficient. To use this in the classroom, simply write a number on the dry erase board and have the students re-create the number with their cups by turning them to the correct number and expanding them to see the full digits. You may also say the number aloud rather than writing it on the board and have the students re-create it using their cups.