Compares the approaches to teaching division in Britain and in Holland where different emphasis is placed on the development of mental and written methods. Describes how it is common for pupils in Britain to work from an early stage with pencil and paper rather than mentally whereas early emphasis is placed on mental strategies in Holland. (ASK)

Described are two methods of calculating developed by the Dutch WISKOBAS Project: addition and subtraction with a loop abacus and multiplication using a grid model. (MP)