Direct assessments of instructional practice (e.g., classroom observations) are necessary to identify and eliminate opportunity gaps in students’ learning of mathematics. This study examined 114 middle school mathematics classrooms in four instructionally focused urban districts. Results from the Instructional Quality Assessment identified high percentages of lessons featuring cognitively challenging tasks, but declines in cognitive challenge during implementation and discussions. Overall instructional quality exceeded results from studies with nationally representative samples and paralleled results of studies of instructionally focused urban middle schools. Significant differences existed between districts, favoring the district with veteran teachers, long-term use of Standards-based curricula, and professional development initiatives.