The 1994 and 1995 JRME articles authored by the Research Advisory Committee had as their central theme the relationship between theory and practice. In the 1994 article, the RAC described a new type of research session called “Reflecting on Practice” that was introduced at NCTM meetings to facilitate connections between research and practice, and between researchers, teachers, and teacher educators. In the 1995 article, the RAC presented a draft of NCTM's revised position statement on research in mathematics education. The RAC clarified that its primary goal when developing the statement was “to better reflect NCTM's efforts to have the teaching community both partake of, and parricipatc in, scholarly inquiry” (RAC, 1995, p. 301). The RAC extends the focus on the relationship between theory and practice in this year's article by considering two further issues. The first concerns the types of justifications given for new approaches to materials development and teacher development, and the second concerns the relation of both materials development and teacher development to research.