This study provided a comparison between the American and Singaporean students identified with dyscalculia, also known as mathematics learning disability, in their performance based on the administration of the Test of Mathematical Abilities-2nd Edition (TOMA-2). TOMA-2 has been normed on 2082 American students, aged between 8-0 through 18-11, representing 26 states between 1990 and 1992. Among the participants, 38 or 5% of all the participants were identified with dyscalculia. However, TOMA-2 did not provide much background information (e.g., age, gender and race) about these 38 American students for a proper comparison with the 40 Singaporean students, aged 9-6 through 10-11. Despite missing information about the American cohort, findings of this study suggested that there was an... obvious difference in terms of the cognitive equations for difficulties in mathematics learning process between the American and Singaporean students with dyscalculia.