The Second International Mathematics Study compared 13-year-old students from 20 countries in five mathematics content areas. Japanese students ranked first in all five areas. This report compares Japan and the United States on three factors potentially related to student performance on mathematics tests. These include: (1) time spent on mathematics instruction in the classroom; (2) time spent on mathematics homework; and (3) time spent on mathematics tutoring. The data are represented in figures comparing Japanese and United States test responses. Possible test biases are discussed because of the low response rate of the United States sample. (ML)