This study is to examine the nature of arithmetic disabilities. The researcher identified school children from 2(superscript nd) grade to 6(superscript th) grade who have average IQ scores and average reading levels and yet have difficulty performing basic arithmetic skills such as single or double digits addition and subtraction. With further intensive training, these students' rate of correctness might improve but the speed of arithmetic calculation was still lag behind their counterparts. Also they cannot avoid adopting overt behavior to help counting such as using fingers. It is certain these children have trouble automatizing arithmetic skills. It is suggested that their learning situation should be otherwise considered. Moreover, the basic arithmetic skill test developed by this study is proved valid and reliable. It can be used as a diagnostic tool to coin arithmetic learning disabled children.