The processes and strategies used by Finnish second graders in solving verbal multiplication and division tasks were investigated, and the relationship of these processes and strategies to Piagetian abilities, memory capacity skills, and rational number concepts was charted. Three categories of strategies were classified: operations based on external aids, short mental operations based on number listing in certain intervals, and operations based on knowledge or derived knowledge. The division strategies relying on the use of external aids were further classified in terms of measurement or partition situations. Tests designed by Piaget to measure the developmental levels of multiplication and division operations were found to be rather remote from the processes and strategies used on multiplication and division tasks at school. This finding, plus the results on memory capacity and understanding of rational number, are discussed in detail in this English summary, which includes a list of references. (MNS)