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Activity
University of Saskatchewan (Canada)

Emr: Exercises in Math Readiness

For Students K - 1st Standards
Practice your mental math skills with this site, where practice problems in addition, subtraction, multiplication, and division abound. Introductory, intermediate, and advanced levels are available. Just type in your answer and you'll...
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Activity
Lawrence Hall of Science

The Math Page: Skill in Arithmetic: Table of Contents

For Students 3rd - 8th Standards
This website from The Math Page explains some helpful hints about how to do mental math.
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Activity
Lawrence Hall of Science

The Math Page: Skill in Arithmetic: The Meaning of Multiplication: Mental Calculation

For Students 3rd - 8th Standards
If you are looking for a website that explains and defines the basics of mental multiplication with helpful hints then you have arrived at an excellent resource. There are even practice problems at the very end of the lesson.
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Activity
National Council of Teachers of Mathematics

The Math Forum: K 12 Math Problems, Puzzles, Tips & Tricks

For Students K - 1st
At this site us these tips & tricks to help students become better mental mathematicians.
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Unit Plan
Other

Curious math.com: Math Is an Attitude

For Students 9th - 10th Standards
This site offers numbers tricks to help multiply and divide large numbers mentally. There are also tricks for powers and roots of numbers.