This paper describes an action research that aimed at improving pupils’ performance in doing subtraction with regrouping of 1-digit numbers from 2-digit numbers and 2-digit numbers from 2-digit numbers. This study involved six Year 4 Malaysian Primary school pupils who were selected from 22 pupils who had sat for a test consisting of questions on subtraction without and with regrouping. The six pupils were found to be able to do subtraction without regrouping problems but had difficulties doing subtraction with regrouping problems. The study examines the effectiveness of the method called “Shortcut for Subtraction” in improving pupils’ skills in doing subtraction with regrouping problems. The “Shortcut for Subtraction” method was the method used to replace the traditional “borrowing” method which was used initially to teach the pupils to do subtraction with regrouping.