This paper explores what we can learn from research that early cognitive processes support the development of children's mathematics skills. The role of two cognitive processes in working memory in the development of early mathematics was investigated: executive functions (EF) and visual-spatial (VS) ability. Children's mathematical skills were considered in relation to EF and VS. Recent research suggests that EF skills, which include monitoring and manipulating information in mind (working memory), suppressing distracting information and unwanted responses (inhibition) and flexible thinking (shifting), play a critical role in the development of mathematics performance. The number development also can be explained solely in terms of domain-general processes such as VS.