The purpose of this study was to investigate the influence of worked examples using virtual manipulatives on the learning performance and attitudes of fifth grade students toward mathematics. The results showed that: (1) the utilization of non-routine examples could promote learning performance of equivalent fractions. (2) Learning with virtual manipulatives was as effective as with physical manipulatives. (3) Virtual manipulatives can increase learning enjoyment compared with physical counterparts. Implications and recommendations are also presented for future research.