The aim of this research is to make a comparative analysis of solved examples, exercises and evaluation questions on percentages of middle school mathematics textbooks, the country are used in Turkey, Singapore and Australia. This comparison was made using Smith and Stein (1998)'s cognitive desire level definitions in their study. It is examined how many steps the solutions of the questions should be realized and compared according to the countries. The research is a qualitative research, and the document analysis method was used to analyse the problem solved sample, practice and evaluation questions about percentages in textbooks. According to the findings of the research, it was observed that the most common exercise questions were included in the textbooks of the three countries. It was determined that Singapore has no questions in the evaluation category. As a result of the findings examined according to the cognitive desire levels, it was found that low level questions were higher in the countries in general, and more questions were included in the unrelated transactions level in the low level. In the textbooks of the three countries, no questions were found at the level of doing Mathematics. When looking at the solution steps, it is stated that 83% of the questions are in the single solution step.