This study aimed to evaluate the impact of individual differences in working memory capacity on number transcoding. A recently proposed model, ADAPT (a developmental asemantic procedural transcoding model), accounts for the development of number transcoding from verbal form to Arabic form by two mechanisms: the learning of new production rules that enlarge the range of numbers a child can transcode and the increase of the mental lexicon. The working memory capacity of 7-year-olds was evaluated along with their ability to transcode one- to four-digit numbers. As ADAPT predicts, the rate of transcoding errors increased when more production rules were required and when children had low working memory capacity, with these two factors interacting. Moreover, qualitative analysis of the errors produced by high- and low-span children showed that the latter have a developmental delay in the acquisition of the production rules.