In this study, we analyzed the elementary school mathematics textbooks are used in 1st to 3rd grade in South Korea and North Korea. Specifically, the textbooks were compared in terms of unit and lesson frameworks, and the learning contents of mathematics covered in the 1st grade textbooks were compared and analyzed. As the results, some implications on the similarities and differences between the two textbooks were derived. First, we identified the emphasis on the textbooks for the South and North Korean mathematics, as well as similarities and differences in the composition of the textbooks, the structure of textbooks, and the system of teacher’s guidebooks. Second, South and North Korean mathematics textbooks share the largest proportion of units in the number and operation domain, and differ in the number of units and presentation of names. Third, both textbooks contain the introductions are composed of illustrations and the lessons are comprised of play activities, while there are differences in terms of the use of icons. Fourth, among the learning contents covered in the 1st grade mathematics textbooks, we identified the contents covered in thr 1st grade of South Korea and in the 1st grade of North Korea.