School mathematic is my terious, foreign, and threatening to many students. For too many children, school mathematics is something that happens to them rather than something that they make happen. Some children are so overwhelmed that they are intellectually and emotionally paralyzed by school mathematics. How can we make school mathematics sensible, familiar, and enjoyable to children—especially those with learning difficulties? Ginburg (1982) suggest that we should relate formal mathematical instruction to a child's informal knowledge and skills, which are often based on counting. This principle is applicable to children across the whole range of abilities, from kindergarten through eighth grade, and to a range of topics in school mathematics. Such an approach may help children feel more in control of their work and, as a result, feel better about themselves and school mathematics.