This study sought to extend previous research by investigating performance of intellectucally gifted children on the Mental Processing Composite of the Kaufman Assessment Battery for Children (K-ABC). A sample of 54 children (aged 6-12) referred for possible gifted placement were administered the Sequential and Simultaneous scales. Average scores on the Sequential and Simultaneous scales were analyzed, and ipsative comparisons were examined. There were no significant differences between mean scores from the Sequential and Simultaneous scales. Ipsative comparisons indicated that the majority, 57 percent, exhibited no statistically significant differences between Sequential and Simultaneous scores. Thirty-one percent of the sample had a significant Sequential strength, compared to only 11 percent who had a Simultaneous strength. Spatial Memory was the most difficult subtest for the sample; Number Recall and Matrix Analogies stood out as the subtests on which subjects performed the best. Results of the investigation did not strongly support a characteristic profile on the K-ABC for children referred for gifted programs. (JDD)