Sifr Zutta to Numbers is the first translation into English of H.S. Horovitz's Siphre d'be Rab: Siphre ad Numeros adjecto Siphre zutta. It aims at contributing to the characterization of Sifr Zutta to Numbers, its recurrent formal traits, its paramount qualities of rhetorical and topical exposition, and its dominant logic of coherent discourse. The author plans a systematic comparison of Sifr to Numbers and Sifr Zutta to Numbers, which will highlight the definitive characteristics and program of Sifr Zutta to Numbers. He is looking for the gross indicative qualities, such as repetition of types of inquiry and programs of analysis. These gross traits of inquiry dominate throughout and await recognition. For that purpose, securing a definitive reading among the available variations is not essential, for the range of variation is vastly outweighed by the uniformities of all extant versions of the document. They are whate define the document, beginning to end, start to finish. The author translates the edition of H. S. Horovitz, Siphre d?be Rab: I, Siphre ad Numeros adjecto Siphre zutta. Leipsig: Gustav Fock, 1917. He referred also to his The Components of the Rabbinic Documents: From the Whole to the Parts: Vol. XII, Sifr to Numbers. Atlanta: Scholars Press for USF Academic Commentary Series, 1998.