ABSTRACT Purpose To compare the results of Loop Phonological Working Memory (LPWM) in children without global learning alterations, with lower and average/higher arithmetic performance. Methods The study was conducted with 30 children, between the ages of seven and nine years old, who attended the second or third grade of elementary school in the public network. Exclusion criteria were children with suggestive signs of hearing loss, neurological disorders, poor performance in the reading comprehension test or in speech therapy. The children included in the study were submitted to the subtest of arithmetic of Academic Achievement Test for division into two groups (G1 and G2). The G1 was composed of children with low performance in arithmetic and G2 for children with average/higher performance in arithmetic. All children were submitted to PWM assessment through the repetition of pseudowords test. Statistical analysis was performed using the Mann-Whitney test and a p-value <0.05 was considered significant. Results The study included 20 girls and 10 boys, mean age 8.7 years. The G1 was composed of 17 children and G2 of 13 children. There was a statistically significant difference between the groups studied for the repetition of pseudowords with three and four syllables. Conclusion The results of this study provide support for the hypothesis that changes in phonological working memory are related to difficulties in arithmetic tests.