In the study reported here, the authors examined the LEs (learning expectations) related to Grades 1 to 8 number and quantity in mathematics across several US states and high performing TIMSS (Third International Mathematics and Science Study) Asian countries, including Singapore, Taiwan and Japan. The general strategy used is based on the topic tracing method. Several approaches and lenses have been used to analyze the LEs in each document. In order to simplify the procedures, only one topic within the number and quantity strand is reported here. Results of this study indicated that the mathematics contents, grade placement and cognitive level of LEs related to selected topic vary markedly across documents. Thus, these differences may have impact on students' opportunities to learn. (Contains 9 tables and 2 figures.)