本研究之目的在於針對臺灣K版與美國M版於國小階段的數學教科書中之乘法教材，以「題」為分析單位，採內容分析法進行兩國教科書的教材內容與例題類型的分析與探討。研究結果如下：
兩國在乘法概念的次類目編排順序上，皆先學習整數乘法，再學分數乘法
，最後才學小數乘法，但整數的乘法中，臺灣在乘法算式上，前者稱為被乘數，後者稱為乘數，而美國則都稱為因數，而且兩國算式的前後項所代表的意義相反，此外兩國的十十乘法學習順序不同，且美國教材多了11和12的乘法以及比較早學習乘法分配律、組合問題，和直接併式計算。而分數的乘法，臺灣的分數乘法概念較美國多，且學習節奏較美國緊湊。最後小數的乘法，美國有小數連乘兩位整數的乘法概念，而臺灣國小階段並未出現。
在問題表徵型態中，兩國都以數學型態為主；在問題認知負荷類型中，兩國都以無連結程序型為主；在問題屬性中，兩國都以封閉性問題為主；在問題情境程度中，臺灣以有情境問題為主，美國則以無情境問題為主。

The purpose of this study was to investigate the differences in multiplication materials between elementary school mathematics textbooks in Taiwan and the USA. This study adopted a content analysis method to examine the following two aspects: (1) content sequence, and (2) problem types. The results of this study are as follows: (1) In terms of the sequence of multiplication content, both countries introduced integer multiplication first, followed by fraction multiplication, and finally decimal multiplication. (2) In integer multiplication, the terminology and meaning of multiplication expressions and the learning sequence for multiplication tables of ten differ between the two countries. Moreover, the USA textbooks included multiplication tables for 11 and 12, introduced the distributive property and combination problems earlier, and emphasized direct computational methods. (3) In fraction multiplication, the concept coverage in Taiwanese textbooks was broader, and the learning pace was faster than in the USA textbooks. (4) In decimal multiplication, the USA textbooks included the concept of multiplying decimals by two-digit whole numbers, whereas this concept was not found in Taiwanese textbooks. (5) In terms of problem representation, both countries' textbooks mainly focused on mathematical forms. (6) Regarding the cognitive demand of the problems, both countries’ textbooks were primarily based on non-procedural problems. (7) In terms of open-ended or closed-ended problems, both countries’ textbooks focused mainly on closed-ended problems. (8) Concerning situational or non-situational problems, Taiwanese textbooks emphasized situational problems, while the USA textbooks focused more on non-situational problems.