The purpose of this study is to develop a teaching/learning model for the mathematical enculturation of elementary and secondary school students. It is clear that the development of teaching and learning in the classroom is essential for the realization of global innovations in mathematics education. Research questions for this purpose are as follow: (1) What can be learned from literatures reviews of the socio-cultural perspective on mathematics education, and of ethnomathematics as a mathematics intrinsic to cultural activities? (2) What is the direction of teaching and learning from the perspective of mathematical enculturation? (3) What is the teaching /learning model for mathematical enculturation? (4) What is the instructional exemplification based on the developed model? This study promotes the establishment of mathematics education theory from the review of literatures on the socio-cultural perspective, the development of a teaching/learning model, and the instructional exemplification based on the developed model.