Early numeracy skills can be predicted by several cognitive processes at early ages. Therefore, both a cognitive assessment and early math evaluation was carried out, with 208 Kindergarten participants, in order to explain the potential predictive role of higher cognitive processes in early numeracy skills. Results of stepwise multiple linear regression analysis showed that the variance in the early numeracy skills scores could be partially explained by the following cognitive variables introduced in the explanatory model: emergent literacy, intelligence, working memory, verbal short term memory, and one of two measurements used in the study of inhibitory processes.