This document provides an objective, lesson plan, and concept development for a mathematics lesson on rounding two and three digit numbers to the nearest ten on a number line. The objective is to round two and three digit numbers to the nearest ten on the vertical number line. The lesson plan includes fluency practice with counting, renaming tens, and finding halfway points on a number line. The concept development teaches students how to round measurements such as minutes, milliliters, and other units to the nearest ten using a number line. Examples include rounding 28 minutes, 117 mL, 75 mL, and other measurements to the nearest ten.