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This research aims to estimate the mediation effect of learning environment between family social-economic background (SES) and students’ mathematics achievement in Confucian countries. Using the Structural Equation Modeling (SEM), the first model shows that the effect of family background on student’s mathematics performance is significantly positive. In the second model, the results shows that family background has significantly positive effect on the quality of students’ learning environment, and the effect of learning environment on students’ mathematics achievement is also significantly positive. Finally, in Confucian countries, mediation effect of learning environment of family SES on mathematics achievement is significant, almost 40% of the relationship between family SES and students’ mathematics achievement is accounted for the learning environment as the mediator.