The paper presents an analysis of the mathematics curriculum guidelines in the light of the theoretical foundations that support for, thus displaying a valid alternative for developing the area. Since the appearance of the math curriculum guidelines, twelve years ago, have been presented many positions on the difficult and almost impossible to implement in the classroom were "very nice on paper but unworkable in practice" and teachers say. Among the approaches that have been made to justify this difficulty is the excessive number of students in classrooms, poor motivation for students, who only lost five percent year makes no effort in the study area, lack of teacher training in the methodologies submitted and more. You could say that all these justifications hold within itself a great deal of reason, but it is not justifiable is that they have not been able to implement a guidelines that provide a very good chance of advancing teaching and learning in the area and generate key processes in the development of thinking of young people who are in the classroom. The first thing to consider when making judgments about the curriculum guidelines is to try to understand the extent that they have and the theoretical foundations that support for, on this basis, define how that can lead to reality these ideas. The object of knowledge of mathematics are the concepts, not calculations, neither the signs nor the procedures and their inspiration and example problems. He said about Stewart (1998.13), "The goal of mathematics are the concepts.