Frog Spot: Subtraction Fun (using frogs on a log for 5, bendy snake for 6, carrot patch, octopus legs for 8)
Two Digit Subtraction with a Freebie! - Blog Hoppin
Lego math-great for fine motor
Here's a hands-on activity that first grade use to help kids get a feel for equations. It uses popsicle sticks to practice addition and subtraction!