One of the most intriguing questions for those who study intellectually gifted students is why some of them reach peak performances at school and others don't. Moderator theories of giftedness assume that domain-specific gifts are transformed into achievement in a process influenced by non-cognitive and environmental variables. Thus, the current study investigates differences in the non-cognitive construct motivation (achievement goals, interest, self-concept, self-efficacy, implicit theories) and perception of classroom environment (classroom structure, class climate) between mathematically gifted high achievers (n = 66) and mathematically gifted students with non-high achievement (n = 144) using a latent variable approach. Gifted high achievers expressed higher levels of motivation than non-high achievers. Furthermore, they perceived a classroom structure that provides more tasks with a focus on learning and more autonomy.