In recent years, the early evaluation on the one hand, and the implementation of training interventions on the other are two lines of research that are much explored in psychology related to mathematical learning processes and difficulties. In this paper, we will describe the main domain-general (e.g., Working Memory, Executive Functions, Speed of Processing) and domain-specific (e.g., the sense of number) that can be considered the cognitive precursors underlying the development of mathematical skills. These functions can be of valuable help both in understanding children’s early difficulties in learning maths, and to promote specific training and empowering strategies.