This study investigates the role that four second graders' use of the
hundreds board played in supporting their conceptual development over
a 10-week period. Particular attention is given to the transition from
counting by ones to counting by tens and ones. The analysis indicates
that the children's use of the hundreds board did not support the con
struction of increasingly sophisticated concepts of ten. However, chil
dren's use of the hundreds board did appear to support their ability t
o reflect to their mathematical activity once they had made this conce
ptual advance. The constructivist perspective exemplified in the analy
sis is constrasted with a sociocultural perspective on mathematical de
velopment. The differing roles attributed to cultural tools are clarif
ied, and potentially complementary aspects of the two perspectives are
discussed.