This study was conducted to investigate the concepts of the multiplication and division using 300 elementary school students from Central Taiwan. Using "Mathematics Diagonal Test of Elementary School", the Grade two to six of elementary school students were administrated. After analysis the data, the following conclusions were drawn from this study: (1)There were differences between grades. The mean score of Grade five was the highest, then the sixth grade, forth grade, third grade, and second grade, respect. (2)There were differences between gender. All grades of the mean scores of girl's were higher than those of boys', except grade four.