Verbal counting provides the child with a cultural tool for determining numerosity and a basis for solving any computational problem in integer arithmetic. Learning to count is an important achievement in young children's number development. Although many children start learning to count before they enter school, they continue to develop in accuracy, fluency, and flexibility during the first three years of schooling. Children's understanding of counting develops along with their skill though how understanding and skill are related remains a matter of dispute.

Languages vary in the challenges they present for children to master the verbal number list. Some languages make it easier than others. For example Chinese has shorter number words than English and Spanish and a more transparent relation between number language and magnitude. Unlike UK English and Spanish, conjunction words are not used to link number words and this has consequences for how children learn to write numbers using numerals.

Amongst children learning the same language, differences in progress in learning to count can be marked. Several factors affect progress. They include experiences at home, and aspects of general cognitive functioning that affect language development and the performance of tasks.

More specifically numerical factors may be important. Currently there is much interest in how verbal numerical competence builds on non-verbal numerosity awareness and understanding. Possibly some children's difficulties with verbal counting reflect a lack of connection with non-verbal numerosity knowledge. The difficulties of others may stem from abnormalities in their non-verbal system.