The Teacher’s Guide for the iCount Method® Level Gray Math Book clearly and methodically follows each chapter of the math book. Each lesson in the teacher’s guide assists the teacher in preparing and explaining the lesson. It is a continuous training session for each teacher. It instructs teachers precisely how to teach students place value, addition and subtraction with regrouping, multiplication and multiplying by one-digit numbers, multiplying two-digit numbers, division and dividing by one-digit numbers, factors, multiples and patterns, fraction concepts, addition, subtraction and multiplication of fractions, fractions and decimals, geometry, measurement, time, money, data, and probability. Each skill is presented with activity pages, related manipulatives, assessments, and detailed instruction on how to teach each skill from concrete to semi-concrete to abstract.