Gersten, Jordan, and Flojo (in this issue) provide the beginnings of an essential bridge between basic research on mathematical disabilities (MD) in young children and the application of this research for the early identification and remediation of these forms of learning disability. As they acknowledge, the field of MD is in the early stages of development, and thus recommendations regarding identification measures and remedial techniques must be considered preliminary. I discuss the importance of maintaining a tight link between theoretical and empirical research on children's developing numerical, arithmetical, and mathematical competencies and future research on learning disabilities in mathematics. This link will provide the foundation for transforming experimental procedures into assessment measures, understanding the cognitive strengths and weaknesses of children with these forms of learning disability, and developing remedial approaches based on the pattern of cognitive strengths and weaknesses for individual children.