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Abstract : Universiti Pendidikan Sultan Idris 
This research aims to compare the value of progress conveyed in the form four mathematics textbooks from Australia and Malaysia. One mathematics textbook was analysed from each of the countries. Two chapters were chosen for analysis from both of the textbooks, namely Linear Equations and Trigonometry. Content analysis was used to analyse the data. Four characteristics of the value of progress were identified, namely questioning, growth, alternative and generalisation. For the characteristics of questioning, both of the textbooks gave more emphasize to the use of ?directive words or phrases compared to use of questions. The value of progress with characteristics of growth and alternative was more clearly conveyed in the TVA Math textbooks, compared to the TMA Math textbook. The value of progress with the characteristics of growth, for both textbooks, was conveyed through use of histories. The value of progress with characteristics of alternative was identified through the use of multiple strategies and methods in discussing the mathematical concepts. The value of progress with characteristics of generalisation was conveyed more clearly in the TMA Math textbook, compare to the TVA Math textbook. There were two characteristics of generalisation which could be identified from the both textbooks, namely deducing and make conclusion. It is suggested that in order to make mathematics textbooks a more comprehensive learning resource, the mathematics textbook should not only focus on developing the cognitive level of the students, but also consider their affective aspects, especially the value of progress.

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