Abstract Computational thinking has become an increasingly popular notion in K-12 and college level education. Although researchers have accepted that abstraction is a central concept in computational thinking, they are quick to disagree on the meaning of it. A focus on reflective abstraction has led to the development of APOS Theory in Mathematics education. This has resulted in many cases of improved student learning in Mathematics ( Arnon et al., 2013 ). Our main aim in this paper is to construct a theoretical bridge between computational thinking and APOS Theory and show that reflective abstraction can be used in the context of computational thinking.