The present investigation entitled "Didactic material in the development of mathematical competences in boys and girls of the Initial Educational Institution N° 657 Punchana District, Iquitos 2022, had as a general research question: How does the didactic material influence the development of mathematical competences in boys and girls of the Initial Educational Institution N°657, Punchana District, Iquitos 2022?, with the general objective of knowing the level of influence of the didactic material in the development of mathematical competences in boys and girls of the Initial Educational Institution N°657, Punchana District, Iquitos 2022, since for many years it has been observed that many of the students do not have an understanding of the problem of mathematics, as well as the procedures that help to improve the presentation of the results in the development of competencies. mathema...