AbstractThe present study investigated the relationship between visuospatial working memory (VSWM) capacity, mental rotation, general intelligence and early numeracy in preschoolers. Age-appropriate cognitive tasks benefiting cover stories were developed. The early numeracy test (ENT) was used to assess mathematical preskills. The total score was split to a counting tasks score and to a relational tasks score. The results suggested that counting tasks correlated with VSWM capacity and relational tasks only with general intelligence. Parallel to maths skills, the results are considered to reflect the cognitive complexity of mathematical preskills. The educational implications of the results are discussed.