The purpose of this study is to investigate the relationships between the second learning stages competence indicators of mathematics and mathematic textbook, building a criterion of mathematic textbook choosing and evaluation, and collecting teachers' opinions of second learning stages mathematic in textbook using. This study is first based on the definition of mathematic competence indicators by Education Department to analyze mathematic textbooks. The sample textbooks which will be analyzed include ¡uKang Shaun¡v, ¡uHan Lin¡v and ¡uNan I¡v. Using these samples to understand the competence indicators and structures of three publishing mathematic textbooks. Furthermore, researcher probes the connecting learning materials between new and old curriculum (87 and 92 published version), and then offers references to textbook publishers and teachers. Next, building a standard evaluation table for teachers to choose mathematic textbook. The scale is according to the specialist¡¦s questionnaire in order to make more validity. This standard table can offer references to teachers when they choose mathematic textbooks. At last, applying the mathematic textbook evaluation scale to three sample mathematic textbooks. Each publisher random samples 50 teachers from grade-fourth and grade-fifth. Total 300 teachers participate in the questionnaire survey. Gathering all teachers' opinions and take them into statistics analysis and then give references to the mathematic textbook publisher. Conclusion: 1. Three samples accomplish 100 percent indicator goals. 2. Three samples in numeral and quantity of [Quantity and Measure] appear more and often. 3. The appearance times of competence indicators in three samples in sequence are: numeral and quantity; graphic and space; algebra; statistics and probability. 4. Building a criterion of mathematic textbook choosing and evaluation. Providing teachers references when they choose textbooks. 5. There are different satisfactions of three samples on the fourth and fifth grades. 6. Teachers all give the highest evaluation and agreements to the [physical characteristics]; and lowest to [content characteristics]. 7. Development was supposed to articulation learning materials to between the differences of new and old curriculum. Base on the results of this study, researcher addresses suggestions for school administrators, teachers, publisher and future research study.