The purposes of the study were to investigate the mathematical abilities of students with visual impairement in elementary schools and to study its relative factors. The research methods were consisted of examination, observation, and interview. This study was conducted by using Elementary School Mathematical Test to evaluate the 6th grade students' math abilities. Also, a semi-structured interview was conducted to collect opinions on math abilities from students with visual impairment and their relative persons who were separated into high-scored and low-scored groupsThe findings indicated that the math abilities of students with visual impairment were relatively poor. In the relative factors, the test scores revealed that students' vision, learning media, and exam time were related to the students' math abilities. In addition, qualitative data indicated that there were three factors exist: people, data, and material factors. Finally, suggestions from the results and for the future studies were provided.