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This study compared the algebra content of instructional materials in the most popular elementary school mathematics textbook series used in Taiwan, Finland, and Singapore, respectively. The research method employed was content analysis. Mathematical problems were the unit of analysis and they were classified based on their cognitive types, contexts and representational forms. Findings showed that the percentage of algebra problems presented in the textbooks in these three countries was not high, only about 7% to 13%. In sample problems, Taiwan and Singapore presented a detailed problem-solving process, but Finland only offered brief descriptions or definitions. We found the ratio of different types of problems in textbooks to be similar in the three countries with most of the problems classified as 'procedure without connection' in each country. As to problem contexts, most algebra problems in Taiwan were contextual problems in nature, but in Finland and Singapore, were classified as non-contextual problems. When the representational forms of problems was examined, we found that most problems were presented in word form in Taiwan, but most frequently in a purely mathematical form in Finland and Singapore. [ABSTRACT FROM AUTHOR]