How teachers' incentives affect the way they go about their work is the subject of this report. Data (originally collected for another related study by the author) were obtained through classroom and nonclassroom observations and teacher interviews. The report consists primarily of a comparison of the teaching of two teachers. Material from lesson observations and interviews is quoted extensively. In analyzing these quotes, it is assumed that all lessons have a five-part structure: demarcation, opening, instruction, closing, and demarcation. This structure is seen to be the way to focus attention on those aspects necessary in the creation of the classroom culture. The data analysis suggests that the two teachers have differing incentives. Mr. V.'s primary goal is "teaching," while Mrs. Y. sees "children's learning" as her primary incentive. The author analyzes how these two perspectives are apparent in the components of the lesson structure. (Author/JM)