The influence of structural aspects of the English counting word system on the teaching and learning of place value In their discussion of the teaching of place value to young children Fuson and Briars (1990) describe the extent to which the English spoken system of number words constitutes a ‘named value’ system for large numbers. They argue that, because two-digit numbers are not ‘named value’, teachers should move from teaching single-digit calculations to teaching calculations with large numbers, only returning to two-digit numbers when children are familiar with the standard written algorithms. This article uses transcriptions of children calculating mentally to suggest that they appear to take advantage of the ‘partitionable’ aspect of the language associated with two-digit numbers - an aspect that Fuson and Briars (1990) appear to have ignored. These examples appear to raise questions about their recommendation that teachers should progress from single-digit to large number calculations.