This study analyzed, via Structural Equation Modeling (SEM) the contribution of auditory long-term memory, auditory working memory, and reasoning to mathematics calculation and mathematics reasoning in a sample of 401 college-age students referred for assessment of possible learning difficulties. Three nested models were examined in an attempt to determine the differential effects of cognitive processes on mathematics calculation and mathematics reasoning. Measures were chosen from a comprehensive neuropsychological battery administered to individuals seeking evaluations at The University of Georgia Regents Center for Learning Disorders (UGA-RCLD). Auditory long-term memory, auditory working memory, and reasoning contributed 14% and 44 % of the variance to mathematics calculation and mathematics reasoning, respectively. Nested model analyses failed to demonstrate differential contributions of variance to mathematics calculation and mathematics reasoning.