The present study examined developmental differences in event-related potentials between second graders and adults in arithmetic. Consistent with previous literature in adults, multiplication for both children and adults produced a greater left anterior negativity from 400 to 900 msec, whereas addition produced a greater right posterior negativity from 400 to 900 msec. Adults showed larger left anterior negativities in the time window suggesting that adults rely more than children on a verbal processing system for solving these problems. Children showed larger right posterior negativities in the time window suggesting that they rely more on quantitative manipulation for solving these problems.