本研究擬以「數學概念回推策略」融入線上課輔，以提供大學伴進行教學，並討論運用該策略於數學教學對於學生的數學學習態度、數學學習成效及解題方法滿意度之情形。研究期間於2012年10月8日至2012年12月25日，每週上課兩次，一次課程為1.5個小時，對象為國小六年級學童20名。以「自編數學學習成效量表」、「數學學習態度量表」、「解題方法滿意度量表」作為研究工具。另蒐集質性資料作為分析，如訪談、文件分析等。 結果顯示數學概念回推策略教學以持續演練相同概念或回推至學生先前未精熟的概念，以增進學生對於數學題型的精熟程度，使小學伴更能掌握數學解題技巧與未精熟的數學概念，因而就本篇研究而論，此教學方式能促進小學伴的數學學習成效及奠基其數學基礎能力。而透過奠基小學伴的基礎能力後，小學伴之數學學習態度也有所提昇，特別是數學學習信心。 另外，透過量表瞭解小學伴其解題方法滿意度，結果顯示小學伴不受是否提供數學概念回推策略而有所差異，但由質性資料內容得知小學伴的行為能佐證小學伴採用數學概念回推策略後，其學習行為變得更為積極及對本策略的滿意。於教學現場中，整體而論是成功的，但仍有尚改善的空間於教學，希冀對未來的線上課輔有所幫助。 The study aimed to provide mathematics conceptual backstepping strategy with e-tutors for cyber-synchronous learning and it examined the effects of mathematics conceptual backstepping strategy on e-tutees’ learning attitude toward mathematics, learning performances, and courses’ satisfactions of mathematics conceptual backstepping strategy. Mathematics curriculums started from October 8, 2012 to December 25, 2012. Twenty sixth graders participated in the after-class e-tutoring sessions for one hour and a half a course, twice per week. Researcher-produced math tests, questionnaire of learning attitude toward mathematics and questionnaire of problem-solving approach satisfaction were used as research instruments. Besides, qualitative data was also collected for analyses in the study. The results indicated that constantly drilling e-tutees to do mathematics conceptual backstepping strategy by using the same concepts or learners’ unfamiliar concepts. To improved e-tutees’ concept of math and made e-tutees master the math problem solving skills and acquired proficiency of the unfamiliar with the concepts. Moreover, the struction could provide e-tutees’ learning performances and based ability of mathematics. E-tutees’ learning attitude toward mathematics could be better by based on e-tutees’ ability, especially learning confidence of mathematics. Beside, to realize e-tutees’ problem-solving approach satisfaction into cyber-synchronous by questionnaire. The outcome revealed that it didn’t differ from t-tutors offer the instruction (mathematics conceptual backstepping strategy) or not. But, by qualitative data, we could find using mathematics conceptual backstepping strategy’s t-tutees’ behavior become better than other t-tutees. All in all, it could find out the success in teaching scene, still the teaching could be improved. Hope to provide some suggestions into cyber-synchronous in the future.