The purpose of the study is to examine how Korean and Japanese elementary mathematics textbooks series present division in terms of the perspective of making connections. For this purpose, units dealing with division of whole numbers, fractions, and decimal numbers were analyzed with foci on the meanings of division and procedures of division. Findings showed that, in the textbooks of both countries, the various meanings of division were consistently applied not only to whole numbers but also to fractions and decimal numbers. Moreover, the procedures of division were connected as numbers were expanded from whole numbers to fractions. Noticeable differences included: as for the organization of the contents of division, Korean textbooks presented division of fractions first, whereas Japanese textbooks dealt with division of decimal numbers first. Regarding the meanings of division, the Korean textbooks dealt mainly with partition and measurement division situations, while the Japanese counterparts were more inclusive with multiple situations, such as determination of a unit rate. This study is expected to provide information on how Korean and Japanese textbooks present division and to give implications for textbook developers and teachers to connect division meaningfully as students deal with whole numbers, fractions, and decimal numbers.