The purpose of this guide is to provide strategies and materials for developing and implementing lessons for students who need intensive instruction in the area of place value, numeracy, and counting. Resource room teachers, math interventionists, and others working with struggling students may find this guide helpful. Within college- and career-ready standards, place value, numeracy, and counting are taught in Grades 1-2. This guide may be used as these concepts are introduced, or with students in higher grade levels who continue to struggle with the concepts. The guide is divided into four sections: (1) Sequence of skills as defined by college- and career-ready standards; (2) A list of important vocabulary and symbols; (3) A brief explanation of the difficulties students may have with counting; and (4) Suggested activities and strategies for teaching counting concepts