The purpose of this study was to investigate the problem solving performance of factor and multiple problems of three gifted students of seventh graders through a case study. The authors conducted further interviews to analyze and compare problem solving thinking after the completion of a task. The major findings in this study were as follows: The three research subjects could make use of the key principles of multiple numbers in good time to obtain solutions. Each of the three subjects showed excellent intuitive insight into mathematics problem solving. Through analyzing their problem solving performance, the authors found out the strategies of their problem solving. These strategies can make school teachers of mathematics understand the gifted in their problem solving thinking, and the degree of the difficulty of factor related to multiple problems to gifted students.