The aim of this study is to compare the teaching process of early reading in the US to in Turkey. This study observes developing early reading of students, their reading miscues, and compares early reading process of students in the US and to early reading process of students in Turkey. This study includes the following research question: What are the similarities and differences between the teaching process of first reading in the US and in Turkey? In this study, we used scanning method and observation technique. We collected information about students' learning process of reading. The study was systematic and natural observation. Over an eight month period, the data were collected on ten variables related to oral reading development for both Turkish and American elementary school first grade students: skipping oral reading, oral reading by adding, oral reading by repeating, oral reading by following, posture, position of book, volume of voice, oral reading rate, reading expression of punctuation, and breathing control. The results of the study were given as oral reading skills. When observed in terms of skipping oral reading, oral reading by adding, posture, position of book, oral reading by repeating, it was found that they had a success over 90%, and they showed similarity in general. When we study other oral reading skills, we identified significant differences. It can contribute to the field to assert the oral reading skills of the students with the comparisons of different countries, and to provide solution offers.