The use of manipulatives to develop conceptual understanding appears to be a prevalent practice in many mathematical learning experiences, particularly in the early years of schooling. This study evaluates the impact of mathematical manipulatives on young children's attitudes towards mathematics (YCATM). The modified three-dimensional model of attitude (MTMA) and Bruner's experiential stages were used to investigate how manipulatives influence YCATM. The findings suggest that young children enjoyed using manipulatives, contributing to their Vision of Mathematics and Perceived Competence. However, the transition between enactive, iconic, and symbolic experiences can contribute to the formation of negative attitudes.