The purpose of this study was to compare the mathematics curriculum of the first grade and kindergarten of the United States, the Soviet Union and Korea. Because the educational goals and systems of the three countries are different, the comparison of the mathematics curriculum focused only on the contents and scope. The National math curriculum of Korea and the Soviet Union and the High School math curricula and Harper & Row math curricula of the United States were analyzed. The findings from content analysis indicated that the math curriculum of the United States and the Soviet Union had better continuity and sequence from the kindergarten to the first grade in terms of content and scope than that of Korea. The math. curriculum of the United States covered broader content areas, such as estimation, computer and statistics than those of the two other countries. The math curriculum of the Soviet Union dealt with number, measurement, and spatial relation in more depth and by a more systematic approach than those of the two other countries. The math curriculum of Korea had discontinuity in content and scope from kindergarten to the first grade but covered more content areas, such as seriation and number sense.