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This book is the result of a research study that compares mathematical understanding among some Chinese and U.S. elementary school teachers and how this situation influences their teaching practices. This constitutes a topic of interest in itself since the conclusions may help for a better preparation of teachers in China, in US and everywhere. But another key point in the book is that the study is made by looking at the fundamental issues of elementary mathematics: substraction with regrouping or borrowing, multidigit number multiplication, division by fractions, perimeter and area, etc. So the reader interested in these topics may find also the book very useful since possible mistakes, alternative practices, examples, etc. are described with detail. Thus the book may be enjoyable by a wide variety of people: researchers in mathematics education, teacher's trainers, elementary school teachers, etc. We must be happy that Liping Ma made possible this study and how she decided to present it.