This study investigates counting procedure in number counting based on gender among students with mild intellectual disability. Quantitative approach was used for testing counting procedure in number counting among these students. The samples for the study comprise fifteen male and fifteen female students with intellectual disability. Descriptive statistics and T-test were used in analyzing the data. It was revealed from the result of the study that students with mild intellectual disability showed understanding of counting procedure in number counting. However, the results of the study showed that these students have difficulty in number counting using abstraction principle and order irrelevance principle. It was shown that there was no significant difference between males and females in number counting when applying counting procedure.