In this paper, we deal with the teaching of parameter in the school mathematics. The roles of letters become different according to the letters-used context. That is, the meaning of letters may change in the course of being used. But specifying the roles of letters without understanding the distinction between the roles is not enough for students to learn the meaning of variables, specifically that of parameters. Therefore, the parameter-learning should focus on the dynamic change of roles. That implies flexible thinking and changing of perspectives.