Textbooks play an important role in teachers' instructional decisions (Jones & Tarr, 2007), which consequently affects students' learning. This paper reports on a comparison of the elementary mathematics textbooks used in Iran and the United States, the Go-Math textbook. I analyzed topic sequences, frequency of the tasks, and cognitive demands of the fraction task in second and third-grade textbooks, employing the framework developed by Smith and Stein (1998) regarding the Levels of Cognitive Demands (LCD). Findings showed that Iran's textbooks devoted more percentage of pages to fractions in second grade than Go-Math textbooks. LCD of the tasks in second grade in both courtiers were in lower levels. Also, the presentation of the fraction concepts varied in different countries and Go-Math covered more fraction concepts in third grade. Recommendations for future research were offered. [For the complete proceedings, see ED657822.]