This study examined the influence of nationality, age and gender on Chinese (N=130) and Finnish (N=203) pre-schoolers' number sense. Two highly correlated aspects of number sense were extracted: one reflecting the children's ability to organise and compare quantities (i.e. relational skills), and another pertaining to their ability to operate with number-word sequence (i.e. counting skills). The results showed a significant age-related gain in both aspects of number sense, whereas no gender differences were found. With respect to counting skills, the Chinese children outperformed the Finnish children irrespective of age, whereas in relation to relational skills, this was true only among the older children. Differences in language, teaching and cultural ethos are considered as alternative explanations for the findings. (Contains 3 figures, 3 tables and 1 note.)