The purpose of this paper was to examine early numerical representations between American and Korean children. Fifty-five first graders (35 Korean and 20 American) participated in the study. According to the findings of the current study, the author concluded that the Korean children had a stronger conception of base ten representations of numbers than that of the American children. The Korean children used various strategic reasoning such as decomposition and recomposition on the basis of base 10 structure to solve addition and subtraction problems effectively. However, the author cannot conclude that language differences would be the largest factor that would make Korean children sapient in the representations of base ten structures.