Instructional materials make up an important part of the equipment of the effective teacher of elementary- or secondary- school mathematics. The distinction between number and numeral is being made with increasing consistency and emphasis in programs of mathematics instruction being currently evolved. The development of this concept may, for many teachers, point up a need for new evaluation of the role of instructional materials in the classroom. The importance of the fact that the name of a thing and the thing itself are not the same has become more and more evident in mathematics programs as teachers con ider numerals as symbols we use to denote numbers.