During the last twenty years a great deal has been written about “meaningful arithmetic.” Although there is some confusion over the terminology surrounding meaningful arithmetic as well as difference of opinion as to what constitutes a program of meaningful arithmetic, the term itself has been generally accepted by teachers and administrators. There is general agreement, expressed in the literature, that the basic meanings in arithmetic include the understanding of counting, place value, the decimal number system, the meaning of addition, subtraction, multiplication, and division with integers, fractions, and decimals, and the meaning of percentage.