In the last several years, e–Learning has become very popular, and today there exists a rich offer of learning contents on the Web, for almost all subjects (areas) in various languages, primarily thanks to the rapid evolution of information and communication technologies (ICT). The idea, which led to this paper, is aimed in the direction to present an example of a learning portal for the teaching of mathematics at elementary and secondary level – Mathematics ONLINE, made as a part of a three–year project, which was initiated in October, 2004 year, in organization with JICA (Japanese International Cooperation Agency), CRICED (Center for Research on International Cooperation In Educational Development) office at University of Tsukuba and state of Bosnia & Herzegovina.