Math difficulties share many common features with reading difficulties. In as much as they do so, the general approach to reading disability overlaps with math disability. Both math and learning to read share several domain-general features such as long-term and short- term memory, successive and simultaneous processing, flexibility in strategies, attention to details and knowledge-base. The paper reviews the foundational concepts for learning math--magnitude, value, procedure, and estimation. Math disability, therefore, can be identified in terms of the domain-general cognitive processes as well as difficulties in mathematical operations involving Magnitude, Value, Procedure, and Estimation. The review, in its final section, presents some empirical studies of math learning and cognitive intervention from contemporary literature. The authors conclude that there are many different kinds of learning difficulties, and many varieties of math learning disabilities. It should be recognized that many areas of the brain contribute to the successful learning and application of math skills.