The purpose of this study was to compare the content of first grade math textbooks in US, California, Japan, and Iran. Research on textbook analysis is very valuable because educational content comes directly from the overall goals of the system and the goals of a discipline at any level. This research has been done in the quantitative paradigm by William Roman quantitative content analysis. The study population included first grade math textbooks of three US states (California), Japan, and Iran in 1977-98. The results show that the index of learner engagement in the pictures and graphs of the first grade math textbooks of the three US states (California), Japan and Iran are 0. 8, 1. 71 and 13, respectively. Primary American Mathematics First Grade, more successful in engaging students in mathematics subjects (0. 4% <18), and Japanese Primary Grade Mathematics makes students think more (71/71). 1 <1) and the first grade elementary mathematics book of Iran is more than the learners' mental ability at this age, which confuses the learners and consequently leads to a backward performance in the learning process. Including marginal and non-textual content in this book will impede learners' desirable thinking (13 <1).