Few studies investigating the impacts of teacher characteristics and beliefs about the importance of early skill learning have included measures of children's learning outcomes. This study investigated how teachers' educational attainment, experience, and beliefs impact the development of letter identification and number concepts (enumeration, cardinality, and numeral identification). One hundred thirty-eight 4-year-old children from low-income homes attending public preschool programs were the focus of a study based on findings that early learning is impacted by family characteristics and teachers' perceptions of children's eagerness to learn (West, Denton, & Germino Hausken, 2000). Children's skills were assessed fall and spring, with more change found in spring measures of letter identification than in measures of number concept skills. Teachers' educational attainment was found to strongly influence development of letter identification, with teacher experience a weaker influence. For number concepts, teacher education and experience were equivalent influences. Teachers' beliefs about literacy and mathematics were weakly related to children's learning outcomes, but added to the variance accounted for beyond the influence of teacher education and experience in the development of numeral recognition. More information is needed from studies focusing on children learning across the school year on how structural and process features influence young children's learning. (Contains 6 tables.)