It is important to be aware of the character of the sources for the study of the history of mathematics. The history of Mesopotamian and Egyptian mathematics is based on the extant original documents written by scribes. Although in the case of Egypt these documents are few, they are all of a type and leave little doubt that Egyptian mathematics was, on the whole, elementary and profoundly practical in its orientation. For Mesopotamian mathematics, on the other hand, there are a large number of clay tablets, which reveal mathematical achievements of a much higher order than those of the Egyptians. ...(100 of 41449 words)