This paper presents an in-depth study of the effect of opportunity to learn (OTL) on eighth-grade students based on mathematics performance in an international setting. Item screening reduced the original 199 items from the Second International Mathematics Study (SIMS) to 152 items for which both OTL and p-values were reported across all items for eight participating countries. Initial analyses indicated no overall country significant relationship between OTL and student achievement. In addition, follow-up analyses of the Country by Item residuals revealed only minor overall relationships. This conclusion was substantiated with both correlational and ANOVA methodology. It was concluded that these data provided no real support for hypotheses relating OTL to differences in student performance between countries. Two alternative methods of measuring OTL were suggested. (Author/MNS)