As a group, children from disadvantaged, low-income families perform substantially worse in mathematics than their counterparts from higher-income families. Minority children are disproportionately represented in low-income populations, resulting in significant racial and social-class disparities in mathematics learning linked to diminished learning opportunities. The consequences of poor mathematics achievement are serious for daily functioning and for career advancement. This article provides an overview of children's mathematics difficulties in relation to socioeconomic status (SES). We review foundations for early mathematics learning and key characteristics of mathematics learning difficulties. A particular focus is the delays or deficiencies in number competencies exhibited by low-income children entering school. Weaknesses in number competence can be reliably identified in early childhood, and there is good evidence that most children have the capacity to develop number competence that lays the foundation for later learning. (Contains 1 table.)