This document provides instructions for rounding numbers to the nearest ten or hundred. It includes a poem to memorize for rounding to the nearest ten: find the number, look at the digit in the tens place, if it is 4 or less ignore it but if it is 5 or more add 1 to the digit in the tens place. Examples are provided to demonstrate rounding 978 to the nearest ten (980) and 327 to the nearest hundred (300). The key steps for rounding to the nearest hundred are also given.