Research in second language acquisition and the learning of mathematics has matured through long, albeit disconnected, histories. This study examines how theories and models of second language acquisition can be applied to the learning of mathematics and, through this, develops a novel framework defining stages in the learning of mathematics. This framework considers dimensions of language (social and academic), cognitive level (undemanding and demanding), locus of activity (student and teacher), and primary mode of communication (listening, reading, speaking, and writing) and leads to the mathematical learning stages: receiving mathematics, reading and replicating mathematics, negotiating meaning; communicating mathematics; and producing mathematics. This framework has numerous implications for the learning and assessment of mathematics.