Students perceive that mathematics is a difficult subject to understand because students are faced with complex calculations that are quite racking their brains. In addition, by looking at the reality on the ground that the mathematics scores of students at SDN are still low. There are still many students who have not been able to achieve the minimum completeness criteria set by the school. Seeing this fact, the researcher made a breakthrough in mathematics learning activities in class III. In carrying out learning activities, researchers use media that is attractive and makes it easier for students to understand the material. The media used was transparent plastic value bag media. This media is a medium that is quite cheap and easy to get and practice by students. This research is a classroom action research using cycle III as a result of the comparison. In the learning activities of the first cycle, the average score of the students showed a value of 65.19, then in the second cycle the average score of students increased to 76.93. In each cycle the researcher tries to evaluate the deficiencies in each cycle. So that in cycle III the students' average score increased quite significantly where the average score was 88.52 and all students had reached the minimum completeness criteria. By looking at the results of this study it can be concluded that learning mathematics activities using transparent plastic value bags media can increase student scores in mathematics in grade III of elementary school.