The use of counting for subtraction was investigated. Counting for subtraction is related to counting-on for addition and to four skills: the ability to use the subtrahend cardinality to gain entry into the count sequence, the ability to use the minuend cardinality to gain entry into the count sequence, the ability to use the count sequence to represent the difference, and the verbal ability to count backwards. The use of the minuend cardinality to enter the count sequence seems to develop from a coordinated use of the other two nonverbal skills. No relation was found between part/whole class inclusion and the use of counting for subtraction. (Author/MP)