This document introduces place value and whole numbers. It defines whole numbers as non-negative integers (0, 1, 2, 3, etc.) and explains our base-10 number system. Place value is described as the value of each digit depending on its position (ones, tens, hundreds, etc.). Examples show writing numbers in expanded form and converting between digit and word forms. Large numbers like millions and billions are defined and related to exponents of 10. The key concepts of place value, digit value, and naming large numbers are demonstrated.