The researcher compared the curricula, the textbooks, the methods of didactic transposition, teacher practices of elementary and secondary mathematics education. The study reviewed several mathematics education theories in the aspect of the differences between the two levels. Findings from this study show a little difference between elementary and secondary mathematics education. There are special difficulties in didactic transposition in elementary mathematics education since it is so far from scientific mathematics. From this study we can conclude that further research needs to be done in the area of development of perspectives on elementary mathematics education.