本研究之主要目的是探討台灣、美國和新加坡三個國家的數學教科書中，市佔率較高之台灣部編版數學、美國每日數學（Everyday Mathematics）與新加坡大家一起學數學（My Pals are Here！ Maths.）之國小一年級數學教材內容之差異。本研究採用內容分析法，以教學目標為分析單位。研究發現如下：1.「大家一起學數學」的內容較深較廣，教材內容包含心算、進位加法和退位減法的直式運算，以及乘法運算與除法概念，並強調理解與熟練。2.「每日數學」的教學內容除了分數教學外，對於「容量」、「面積」、「溫度」和「機率」方面皆有初步的概念介紹。3.「部編版數學」則缺少幾何樣式的延伸、輔助學習的圖像表徵以及「擬題」之相關單元的教學目標，亦未看到使用科技輔助數學學習的融入

The major purpose of this study is to investigate the first-grade mathematics textbooks content differences which are more popular among Taiwan, America,. And Singapore. The selected samples are the math textbooks directed by the Ministry of Education in Taiwan, Everyday Mathematics in America, and My Pals are Here！ Maths (MPHM) in Singapore. The results show: (1) The contents of MPHM are deeper and wider. It includes mental computation, the straightforward computation of addition and subtraction, and the concepts of multiplication and division. It also highlights understanding and computational fluency. (2) Everyday mathematics includes more topics, such as capacity, area, temperature, and probability. (3) The Taiwan textbooks lack of geometry patterns, pictorial representations, and posing problems. We do hope this study will help the future study and development of mathematics textbooks through the international comparison.