This is a wonderful book that would be great for a third grader. This book teaches multiplication by using an animated kid named Luis and his friends Brad, Holly, Josh, and Mia who present math problems in story form. Luis also has a "number friend," named Digit, who provides the answers and explains the process of multiplication.
It is easy to understand, because the pictures are great, and the text is well written. I helped my little sister go through this book and she said that the pictures helped her understand the problems better. We thought the "trick questions" on every page were a good idea, and it included hints, and then the answer on the next page to check your work! The back includes a great glossary of multiplication words. I thought that was a good idea as well. I would recommend this book. It sure beats putting beans in little piles to explain the concept of multiplication.
This is a good resource for older sisters (or brothers) who help their younger siblings with "area learning" in homeschools with larger families like mine.