Abstract: For many years, the complexity of understanding has perplexed and fascinated many educators, psychologists, and philosophers, who pursue to catch its meaning and inferences in various setting and to invent certain instructional environments for the enhancing educational effectiveness. Specifically, in the current reform movement of school mathematics, teaching and leaning, mathematics with understanding has been widely accepted and greatly emphasized (e.g., Davis,1992; Hiebert & Carpenter, 1992). Educational researchers and educators have been struggling to find efficient ways to instruct students for achieving a better understanding of mathematics.