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This study explores the specifics of Opportunity to Learn (OTL) and its association with SES, mathematics achievement in China. Using data from the Program for International Student Assessment (PISA) 2012 China Trial, hierarchical linear regression was utilized to address the research questions. Findings suggested that, in China, both student- and school-level OTL had a statistically significant relationship with mathematics literacy, school-level OTL relatively had larger effect. Also, individual SES had no influence on mathematics achievement, while the significant impact of school-level SES was partially explained by the interactive relationship of SES and OTL on mathematics achievement. Besides, OTL could not mediate the relationship between SES and mathematics achievement. Finally, results compared with other countries was discussed.