Traditionally, the percentage correct is considered as an index of item difficulty. However, for the high stake assessment, this is very difficult to collect the pre-test data for estimating the item difficulty. Previous study shows that three factors can affect the item difficulty in mathematics - test content, problem solving strategy, and the required steps to solve the problems. This research analyzed the item difficulty from the perspective of fuzzy statistics. A two-dimension fuzzy number will be presented with non-fixed weighted factors. By applying the absolute distance concept of fuzzy number, the fuzzy item difficulty is calculated. In addition, the item difficulty indices from different groups will be compared with nonparametric significance test.