Which concrete materials were recognized in the first and second grade elementary mathematics books by the elementary teaches. The aim of the study is to analyze which concrete materials are used to explain first grade and second grade elementary mathematics in the views of elementary teachers. 80 elementary prospective teachers analyzed the first grade and second grade mathematics books in Mathematics Teaching I course as homework. These prospective teachers were junior students in a public university in Turkey. The method of the study is content analysis. According to analyze of prospective elementary teachers, elementary mathematics books mainly have concrete materials. They did not make a frequency table but they indicated that books mainly teach subjects with concrete materials. Prospective teachers mentioned concrete materials mainly from daily life. Majority of the prospective teachers has problems about indicated mathematical words to describe concrete materials. These prospective teachers analyzed the textbooks after learning concrete materials chapter but this was not enough. Prospective teachers should engage with concrete materials and they should spend more time with the concrete materials to integrate these materials into their lesson plans.