In this comparative study, students from inclusive schools in Canada and Saudi Arabia shared their beliefs about factors associated with learning difficulties. Qualitative data were collected through interviews with 36 Canadian and 62 Saudi elementary students in Grades 5 and 6. Thematic analysis uncovered six themes: lack of knowledge, achievement or academic skills; cognitive and social-emotional barriers; lack of attention and/or motivation and behavioural issues; home and parental concerns; teacher-related issues; and physical/sensory disabilities and innate conditions. Although participants from both countries had a general understanding of the factors associated with learning difficulties, Canadian students showed a deeper understanding of cognitive and social-emotional factors associated with learning difficulties. Educational and research implications are discussed.