IT IS SUGGESTED THAT THE SECOND YEAR OF ARITHMETIC INSTRUCTION SHOULD BEGIN, IF NECESSARY, WITH REVIEW OF THE WORK OF THE PREVIOUS GRADE. THE NUMBER SYSTEM SHOULD BE DEVELOPED WITH BACKWARD AND FORWARD COUNTING AND THE INTRODUCTION OF 10 AND THE ZERO. THE WHOLE NUMBERS UNIT SHOULD DEVELOP MULTIPLICATION AND DIVISION FACTS THROUGH GROUPS UP TO NINE, NUMBER LINES COULD BE USED TO EXPLAIN THE RELATIONSHIPS BETWEEN NUMBERS. CHILDREN SHOULD BE ABLE TO DISCUSS THE RELATIONSHIPS BETWEEN THE PROCESSES OF ADDITION AND MULTIPLICATION, MULTIPLICATION AND DIVISION, ADDITION AND SUBTRACTION, SUBTRACTION AND DIVISION. MONEY CAN BE USED TO SHOW HOW NUMBERS MAY BE USED CONCRETELY. WEIGHTS AND MEASURES CAN BE FURTHER DEVELOPED WITH EMPHASIS GIVEN TO THE DIVISION OF PARTS SUCH AS ONE QUARTER HOUR, INCHES, AND PINTS. FRACTIONS SHOULD BE INTRODUCED WITH EMPHASIS ON THIRDS AND FOURTHS, AND A REVIEW OF ONE HALF. THE THERMOMETER CAN BE USED TO DEMONSTRATE DEGREES. PROBLEM SOLVING CAN BE INTRODUCED, YET, PROBLEM SOLVING SHOULD TAKE PLACE WHENEVER AN APPROPRIATE SITUATION NATURALLY ARISES. THE CHILDREN SHOULD BE ENCOURAGED TO MAKE UP PROBLEMS IN THEIR OWN WORDS, TO WRITE THEM ON THE BLACKBOARD AND TO DISCOVER THE ANSWERS. SPECIFIC TEACHING APPROACHES ARE SUGGEST AND ILLUSTRATED.