This study was to explore how algebra materials were presented in the elementary mathematics textbooks in Taiwan and Hongkong. Kang-Hsuan version of mathematicstextbook for 9 year compulsory education in Taiwan, and 21 century modern version inHongkong were analyzed through content analysis. Analytic categories were designed toanalyze the distribution arrangement of algebraic concepts between the two versions ofmath textbooks. This study found that although algebra contents are presented differentlybetween the two versions, the overall teaching goals of the algebra content are similar:both emphasized the concepts of “building basic algebra concepts”, and “understand andapply symbols of unknown quantity”. There was a different arrangement of algebraconcepts: Taiwan adopted a spiral method and integrated with number as a unit, whereasHong Kong adopted a thematic method and presented independent unit of algebra. Thepresentation and arrangement of algebra concepts were mostly consistent with the teachinggoals set by the two countries. According to statistical results of category counting,“relation and equation”, and “basic algebra concepts” algebra contents occurs most oftenin both versions of the elementary mathematic textbooks.