The article describes a teaching-learning procedure in early instruction in mathematics that has evolved over a 10 year period of intensive development, clinical teaching, and field testing. The procedure is anchored in theory (Piagetian and Russian psychology) and traces internalization processes that occur between material and mental actions, namely perceptual actions of visualization and imagination, verbal action, symbolization, and generalization. This approach makes a critical contribution to the search for a theoretically based and process oriented approach to instruction and assessment.
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