In order to know the relationship between learning opportunities (OTL) and achievement of the mathematics of Mexican students, and using the database of PISA 2012, multiple regression analysis and structural modeling were performed, where the predictor variables Were four types of OTL and the socio-economic and cultural status of the students, and the variable to predict was the standardized score in the PISA test. The OTL analyzed were the following: Experience with conceptual problems (algebra tasks), Experience with tasks that require procedures, 3) Experience with pure mathematical reasoning (geometry tasks), and 4) Experiences with mathematical reasoning. The results show that OTL related tasks requiring procedures predict achievement in mathematics positively. On the contrary, OTL related to pure mathematical reasoning predict achievement in mathematics negatively. The results also showed that the Mexican students evaluated report having more frequent experiences in teaching than evaluation activities. Likewise, the index of socioeconomic and cultural status (ESCS) predicted significantly, and positively, the achievement in mathematics, although it did not change the relationship that OTL have with the learning of mathematics.