In this qualitative study of students’ methods of calculating subtractions, I have used interviews, subtraction exercises and analysis of teaching material. The purpose of my study was to explore which methods students in grade three uses when calculating subtractions. I also wanted to highlight which strategies the students use and their comprehension of the concept of subtraction. In the study, I also highlight the different pedagogical ideas on which the teaching material is based on and the students’ choice of methods.  The study shows that the students choose to use the methods”deduct” and “kind of number” independently. Further it also shows that the students choose to switch from the method “deduct” to “kind of number” when the numbers in the exercises are further up on the number axis. When asked, the students answered that subtraction means “minus” which they in turn explained as removing something, an explanation confirmed by the Swedish Academy dictionary. The students’ choice of methods and teaching material is based on different fundamental pedagogical view.