The article analyzes the mathematics curriculum for grades 5-9 in the UAE. It has been established that the mathematics curriculum in the UAE is developed based on four content areas: Numbers; Algebra; Geometry and measurement; Data and probabilities. The article examines the specifics of the deployment of the content of the content line «Numbers and Expressions» at the level of basic general secondary education of the UAE. Traits of similarities and differences in the way of deployment of this content line in the UAE and Ukraine are revealed. It was concluded that at the final stage of mathematical preparation of the students in the schools of the UAE and Ukraine at the level of basic secondary education, the list of content acquisition units for the content line «Numbers and Expressions» is approximately the same, but there are significant differences in the sequence of their introduction. Differences in the place of relevant topics in the school mathematics course were also recorded. For example, Ukrainian students learn operations with rational numbers in the 6th grade and UAE students in the 7th grade. At the same time, the UAE program includes the transformation of whole expressions with coefficients that are whole numbers or fractions by opening parentheses or summing similar terms. This educational material in the Ukrainian mathematics program is assigned to the 6th grade. The Ukrainian program in the 8th grade provides for the study of rational expressions and methods of their transformation and simplification: the concept of a rational fraction is introduced, the basic property of a rational fraction is considered, and arithmetic operations with rational fractions. The UAE program for 8th graders does not provide for the study of these topics. The article analyzes the differences in methodological schemes for the introduction of individual concepts of the content line «Numbers and Expressions». For example, the topic «Ratio and proportions» is studied in the 6th grade both in Ukraine and in the UAE. However, in the UAE mathematics program, the ratio of numbers indicating different units of measurement are separately highlighted. Special attention in the UAE program is paid to the tabular presentation of equal ratios and the graphic representation of equal ratios, the conversion of various units of measurement. In this way, interdisciplinary connections are implemented, and students are prepared to solve problems in physics. Further expansion and deepening of the educational content of these topics by the UAE program are provided for the 7th grade.