This study was to investigate using the Magic Board as teaching aids to understand the effects of performance and learning achievement among the second graders for the concept of multiplication(2) in mathematics. Meanwhile, we want to know the differences between problem-solving abilities of students of different levels of achievement. This study adopted mixed-methods designs that mainly quantitative data analysis, supplemented by semi-structured interview data to evaluate learning effectiveness. The participants were 49 second graders from two classes of public elementary school in Annan District of Tainan City. One class was experimental group receiving the quasi-experimental research of nonequivalent pretest-posttest design, while the other was the controlled group receiving traditional teaching method. After teaching, both groups of students completed the ""Multiplication Achievement Test"" designed by the researcher. The researcher used statistical analysis package software SPSS 21.0 to analyze quantitative data such as descriptive statistics, one-way ANCOVA, and dependent sample t-test, and conducted semi-structured interviews with experimental group students to collect qualitative data. The research results were as follows: 1. The second graders’ performance of solving multiplication math achievement test was different in five subscales of questions. The result showed that all the participants’ performance did best on subscales of “Multiplicative Comparison” followed by the type of “Equal Groups”. The worst performance type was the ""Multiplication Concept"". Among the problem-solving dimensionalities, the experimental group has better outcomes than the control group, especially in the type of “Multiplication Concept” that the best of five subscales. 2. Comparing using Magic Board as teaching aid with traditional teaching, there were significant difference between the experimental class and the controlled class on their performance of ""Multiplication Achievement Test"". 3. Second graders had positive learning attitude after learning the unit of multiplication(2) with the Magic Board.