AbstractThe effect of the COVID-19 Pandemic brought changes in different sectors, particularly in education. There were shifts in the learning modalities, facilities, and schedules as well as in the integration of teaching-learning strategies. One of the solutions implemented by the Department of Education to assure that all the learning competencies will be covered for the entire school year was the transformation of the K to 10 Mathematics Curriculum into the identified Most Essential Learning Competencies (MELCs). This study determined the comparison between the K to 10 Mathematics Curriculum and the Most Essential Learning Competencies along Number and Number Sense. The descriptive analysis qualitative method was used to answer the problems set in the study. Analysis of data was done through mapping the Most Essential Learning Competencies in Numbers and Number Sense. Also, the qualitative approach to the analysis of the MELC is supported by the feedback and experiences of 10 mathematics t.....