There are three main purposes in the study. First, the interpretive study was carried out to investigate the number concept of local Atayal aboriginal second graders at Hualien. Secendly, this study analyzed and compared the differences between non-aboriginal and Atayal aboriginal students about number concepts. Finally, this study analyzed and explored whether the culture and daily experience about number concepts would influence the students' learning. The samples included 6 non-aboriginal and 6 Atayal aboriginal second graders, and 3 adults Atayal aboriginals. Data collection included semi-structure interviews accompanied with video recording, family interview, and school observation. Furthermore, these data were transcribed into concept maps. This study revealed that: (1) Difference between non-aboriginal and aboriginal second graders was shown on the four domains, namely categorizing, concept of zero, concept of cardinal number, and representation of quantity. (2) The culture and daily experience about number concepts would influence the students' learning.