The purpose of the study is to gain knowledge about how teaching materials in the subject mathematics present the concept of subtraction linked to forms of representation and patterns of variation. The chosen method for the study is a qualitative study method and is based on a content analysis of selected teaching materials. The teaching material analysis has been carried out by examining which forms of representation appear in the teaching aids and how the teaching aids provide support for understanding subtraction. The teaching materials that have been investigated are Math directly bail 4b and Favorite mathematics 4a. The results showed that the representation forms image, language, symbol and reality, appear to a large extent in the teaching materials, however, not much of the representation form is concrete objects. The conclusion is that the students get the opportunity to work in a varied way based on the teaching materials and thereby the opportunity to learn in different ways.