The sudden shift from face-to-face to distance learning platforms posed challenges to students and teachers in facing the new normal. As a response to this, schools offered two classifications of modality: modular and online distance learning delivery modality. The most common type of distance learning is modular learning where learners learn through printed and digital modules. In addition, students can use other platforms such as email, text messages, Facebook messenger, and alike, to ask for assistance from their teachers in answering their modules. While online distance learning requires the use of technology such as computers, webcams, mobile phones, and internet or data connection to access and conduct virtual classes during the specific schedule assigned through video recording or video conferencing in remote locations. Learners may face challenges due to their level and way of understanding, ability to communicate, and taking control and responsibility for their learning, both in terms of what they learn and how they learn it. It is also important to assess how students learn in distance learning through the quality of instructions given by their teachers, the way how they can communicate, and their ability to practice their autonomy over their study. Hence, it is essential to understand the relationship of these variables with the mathematics performance of the students in a distance learning environment. The study revealed that the mathematics performance of students who undergo online modality was high compared to the mathematics performance of students who undergo modular modality considering the transactional aspect of distance learning. It is also found that there is no significant relationship between the transactional aspects of distance learning and the mathematics performance of students in the online distance learning delivery modality. While the study found that the teacher?s instruction and student-teacher communication is significantly related and student autonomy is not significantly related to the mathematics performance of students in the modular distance learning delivery modality. The study suggests and recommends the school and teachers expand the strategies and techniques implemented during the transaction of distance learning. The teachers may improve the way how they deliver their instructions. It also suggests that teachers must be approachable and reachable to all students and let students properly explore and practice their autonomy over their studies. Future researchers may look for other factors that may correlate to the mathematics performance of students, especially in the conduct of distance learning.

teacher's instruction

student-teacher communication

student's autonomy

mathematics performance

transactional aspects of distance learning