This proposal explores relationships between young children's unit development/coordination and young children's subitizing. In particular, this theoretical commentary considers students' degrees of abstraction, students' development of actions on units, and students' operations with units when subitizing. As a result of this commentary, this author offers questions regarding how subitizing may elicit actions on units and perceptual/figurative material in a different order. These questions indicate possible alternative means in which comprehensive operations with natural numbers may develop. Possible educational implications and future research around these questions are also discussed. [For the complete proceedings, see ED606531.]