The purpose of the current research was to investigate the relation of cognitive precedent variables (counting capability, visualizing, hearing perception and metacognitive knowledge) with mathematical competence in preschool children in city of Isfahan. Statistical population of the study was 199 children (ages between 5 and 6 years) who were randomly selected. Research instruments were Utrecht Mathematical Competency, Counting Capability Test, Visualizing Attention Test, Meta-cognitive Abilities Test, and Reading Comprehension Test. Findings indicate that counting capability %49, meta-cognitive knowledge %46, visualizing attention %41, and hearing perception %38 predict mathematical competence in children. It is suggested that preschool coaches reinforce mentioned skills in children.