The world of education is constantly changing and as our culture and society evolves and grows, our educational practices must suit to the minds of tomorrow in a meaningful way. Arts integration is the teaching practice of using the Arts as a lens through which students can view and articulate other subject matter. Arts promotes creativity and interest but also nurtures a meaningful educational experience. This confluence of educational disciplines will engage our students and excite them about learning. Art education is fundamental to a child's development. Arts allows students to engage in critical thinking. It also allows us to see artfully, which is something everyone can carry with them and benefit from throughout their life.

Arts can also be integrated in other subject matter specifically in Mathematics. Since Mathematics is an indispensable tool for technological age, it is the role of mathematics teachers to provide opportunities for pupils to learn the modern way. It is also important that the pupils will enjoy the path of learning and appreciate the lessons given to them. In reality, their academic performance depends on the strategies or instructional material of the teacher. The instructional material to be used in teaching the pupils should be based on the pupils' needs. Teacher should ensure that pupils will learn their lessons inside the classroom, but it will only be done if the teacher is enthusiastic enough to discover or create new and unique instructional materials that can be used to enhance the academic performance of the pupils.

The purpose of this study was to evaluate the effectiveness of Arts in teaching Grade Two Mathematics particularly in division concepts skills. The researcher formulated a learning material Arts Instructional Device (AID) as a primary instrument to know the significant difference among learners' respondents based on the least mastered skills of the Third Periodical Test of Grade Two pupils. It is also seeks to know the level of acceptability of the developed learning material through the use of LRMDS assessment tool. The researcher also seeks to know the comments and suggestions of the experts in the developed learning material.

It is delimited to Mathematics class in Grade Two pupils of Manuel L.

Quezon Elementary School for SY 2017-2018. The learner respondents of the study were the Grade Two pupils from Sections 4 and 12. Other respondents of the study are the experts in Mathematics like Master Teachers, Mathematics School Coordinator and the LRMDS School Coordinator. The study aims to be beneficial to the pupils who will eventually benefit from the outcome of the study. Teachers, school administrators, and the Department of Education would also see the study as advantageous especially in coming up with the new instructional material for the learners. It also aims to benefit the LRMDS considering the developed learning material as one of the learning resources.

To be able to know the significant difference, the researcher conducted the pretest and posttest among learner respondents using the developed learning material. And to be able to know the level of acceptability of the learning material, the comments and suggestions of the experts, the researcher used the LRMDS Assessment Tool.

From the data garnered in the study, it was found that the developed learning material was effective among learners. First, it is because the result of the study obtained a significant difference between the pretest and posttest mean scores. Second, the developed learning material also passed the LRMDS assessment tool.

The said developed learning material is highly recommended to be used by Grade Two pupils. Besides, teachers may use the developed learning material as the basis for approaches in teaching Mathematics. It will also provide suitable material that may help master their lessons in an enjoyable way to cope with the pupils' difficulties in division concepts and skills.