The purpose of this study was to investigate the views of upper elementary mathematics teachers and students about the use of manipulatives in teaching and learning mathematics. This study is a qualitative case study. The participants of this study were four elementary mathematics teachers in a private school and their 6th, 7th, and 8th grade students. The data were collected through one-to-one interviews, observations and analyzing documents consisting of annual plan, daily plan, notebooks of students, and the field note that the researcher kept throughout the study. This study revealed that although all the teachers advocate the use of manipulatives in teaching mathematics, they use traditional teaching techniques in their classes. They mentioned different factors affecting their use of manipulatives in teaching mathematics such as not knowing how to use them, grade level, availability of materials, time constraints, students&rsquo / reactions (seeing them as a toy or not being accustomed to them), school administration, classroom management, not finding materials appropriate for the subject being taught and classroom size. In fact, these are the factors that are seen on the surface level. This study indicated that even when teachers are provided with training about the use of manipulatives, supported by the school administration, and provided with manipulatives, the use of manipulatives is largely determined by their views / beliefs about the nature of mathematics, how students can learn mathematics, the effect of manipulatives and their knowledge in using them. Students seemed to like learning by using manipulatives. When conditions were arranged for learning, they were willing to learn through manipulatives.