Errors in written multi-digit computation were investigated in children with math difficulties. Third- and fourth-grade children (n = 291) with coexisting math and reading difficulties, math difficulties, reading difficulties, or no learning difficulties were compared. A second analysis compared those with severe math learning difficulties, low average achievement in math, and no learning difficulties. Math fact errors were related to the severity of the math difficulties, not to reading status. Contrary to predictions, children with poorer reading, regardless of math achievement, committed more visually based errors. Operation switch errors were not systematically related to group membership. Teacher ratings of behavioral inattention were related to accuracy, math fact errors, and procedural bugs. The findings are discussed with respect to hypotheses about the cognitive origins of arithmetic errors and in relation to current discussions about how to conceptualize math disabilities. (Contains 1 figure and 5 tables.)