A teacher's manual was developed for an elementary level mathematics course in Spanish as part of an immersion program for English speaking children. The Level A manual is designed for kindergarten and grade 1 pupils. Teaching procedures, conceptual objectives, vocabulary, and structures are included. Activities are designed to teach either Spanish language or mathematical concepts. It is suggested that the teacher should first determine what language is needed to learn a specific concept, and then teach the language in either a math or a non-math setting. (RW)