With the help of qualitative research, and instrument to assess the learning environment of the mathematics classroom was developed. Satisfactory reliabilities and internal validity were obtained. The instrument was used to analyze the discrepancies between the preferred and actual classroom environment. It was found that students preferred a more positive classroom environment that they perceived as being actually present. It was also found that girls preferred a mare harmonious classroom with teacher involving in it, but the boys perceived a more enjoyable one. Detailed profile analysis was performed to investigate the difference between teachers' and students' perception of the classroom. It was found that the students scored higher in every dimension of the preferred classroom than those in the actual classroom. The reverse was found in the teachers' scoring, except for "teacher-involvement".