The so-called achievement gap in mathematics is reframed as a problem of unequal opportunities to learn experienced by many low-income students and many Latino and African American students. First, data are presented showing striking and persistent differences on standardized tests among students of different ethnic groups, and socioeconomic levels. Then evidence is presented demonstrating that opportunities to learn mathematics are not equally distributed among all students. Specifically, data show that African American, Latino, and low-income students are less likely to have access to experienced and qualified teachers, more likely to face low expectations, and less likely to receive equitable per student funding. The final section discusses how teachers and schools can provide more equitable opportunities to learn mathematics for all students.