The purpose of this study is to compare the eh grade learning environments of Mathematics courses in which PowerPoint materials and concrete materials are used. More specifically, this research aims to determine whether there is a difference between employing the above mentioned material types in terms of students' learning levels. An exiperimental model with pretest-posttest comparison group was used and randomly formed three independent groups were compared with respect to learning levels. A total of 92 sixth grade elementary students participated in the study in the 2010-2011 academic year. The concrete teaching materials in the study included number scales and equation models that are specific to mathematics education and materials that are used in daily life such as sugar cube, purse, crackers or screws that are not specific to mathematics education. Power Point materials, on the other hand, included representations such as drawing, picture and animation and also presentations involving verbal information. Two tests that are composed of multiple-choice and open-ended questions were administered in order to measure students' learning levels. After 10 hours of instruction, there were statistically significant increases in students' learning in all the three groups. However, no significant difference was found among the groups in terms of their learning levels.