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There is a well-established relationship between working memory and mathematics skills, though the relationship between these variables could be clearer, particularly for specific groups, such as those with learning difficulties. The current study rigorously explored the relations between working memory and mathematics skills in elementary school children with mathematics learning difficulties (MLD). By assessing children from the Early Childhood Longitudinal Study-Kindergarten (ECLS-K) on working memory, mathematics skills, and reading skills and controlling for whether children had an individualized education plan (IEP), our findings indicated support for working memory serving as a filter for irrelevant information for children with MLD. We discuss our findings in the context of classroom-relevant strategies to better support students with MLDs.