In this study, we examined some matters related to the learning of variable concept in school mathematics on the basis of the theoretical foundation from the previous studies(e.g. Davis, 1975; Rosnick, 1981; IK chemann, 1981; Wagner, 1983.) and practices on variable concept teaching by evaluating the current state of that. Matters be discussed are as follows; the use of symbol for place holders in elementary mathematics, the dealing with sets those elements are literals and operations of such sets, the teaching of dummy variable, the construction of literal expressions that contains variables, the labeling indeterminates as a constant, the change in the exact meaning of variable according to the function concept, the teaching of a generalization by means of variables. After considering on these matters that are connected with the teaching-learning of variable concept, we suggested the alternative proposal to the current state of variable concept teaching.