Introduction: Learning difficulties (LD) is a recent construct. It has been agreed that the individual who suffers from learning difficulties has a disorder in one or more of the basis psychological processes, including attention, cognition, formation of concepts, memory, problem solving, understanding or reading, speaking or writing, or computing. Method: This study was designed to test the construct (convergent and discriminate) validity of this conception of LD with exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). Also, responses of normal students were compared to responses of students identified as having learning difficulty. The sample comprised 410 children from Muscat School Zone, who were rated by their teachers (30) based on the new questionnaire. The questionnaire is composed by six domains and each measures one component of difficulties. These components are difficulties in: perception, attention, memory, writing, arithmetic and reading. Results: Reliability analysis and factor analysis revealed that the measure possesses both reliability and factorial validity. Discussion and conclusion: The CFA confirmed the structure of the measure. ANOVA revealed significant differences between normal and LD children on most of the LD components, the providing further support to its construct validity.