In this paper, I reflect on equity research in order to describe a perspective on the mathematics classroom as a non-neutral place where issues of power and identity play out in teaching and learning processes. This view of the mathematics classroom takes seriously issues of equity in the form of power and what becomes constituted as legitimate mathematics while attending to the out-of-school practices in which students engage. This orientation and its related issues are significant in that they provide an alternative perspective on investigating equity in mathematics classrooms that is in contrast to efforts that focus specifically on comparing standardized test scores of specific groups based solely upon racial classifications.