Mathematics textbooks are by far the most commonly used didactic tool in classroom teaching. Currently, there is very limited research into how teacher guides, accompanying these textbooks, support the teacher’s work in the classroom. The purpose of the study was to examine to what extent teacher guides support and guide teacher in teaching mathematics. Question raised by the study was – how are variation and concretization addressed in the teacher guides? Variation theory directs focus to critical aspects of the object of learning and can be used as basis to evaluate teacher guides. Concepts like variation and concretization have been useful tools when analysing the teacher guides. To support the study’s phenomenographical approach, a coding system was developed and used as a tool in analysis. Developing the coding system was critical in order to compare the four teacher guides, as well as for the reliability and validity of the study. Data were collected from four, first grade teacher guides in mathematics. An analysis covering an overall perspective has been performed. Several specific topics have also been analysed in a more inductive approach. The results indicate that teacher guides, anchored in the Swedish curricula in mathematics, do not support teachers in how to move from concrete learning to abstract learning. Critical details are being omitted which might affect the goal of abstract thinking.