摘要:Previous research on working memory (WM) in children with poor mathematical skills has yielded heterogeneous results, possibly due to inconsistent consideration of the IQ–achievement discrepancy and additional reading and spelling difficulties. To examine the impact of both, the WM of 68 average-achieving and 68 low-achieving third-graders in mathematics was assessed. Preliminary analyses showed that poor mathematical skills were associated with poor WM. Afterwards, children with isolated mathematical difficulties were separated from those with additional reading and spelling difficulties. Half of each group fulfilled the IQ–achievement discrepancy, resulting in a 2 (additional reading and spelling difficulties: yes/no) by 2 (IQ–achievement discrepancy: yes/no) factorial design. Analyses revealed that not fulfilling the IQ–achievement discrepancy was associated with poor visual WM, whereas additional reading and spelling difficulties were associated with poor central executive functioning in children fulfilling the IQ–achievement discrepancy. Therefore, WM in children with poor mathematical skills differs according to the IQ–achievement discrepancy and additional reading and/or spelling difficulties. Keywords:  working memory , mathematical difficulties , reading and spelling difficulties , learning disorders , IQ–achievement discrepancy