Objectives The purposes of this study was to examine the effects of mathematics instruction, incorporate Universal Design for Learning(UDL) and evidence-based instruction, on the multiplication and division achievement and mathematical learning attitudes of 4th grade elementary school students with typical or low achievement in mathematics. Methods The study involved 46 subjects, comprising students from two 4th-grade classes in a public elementary school in Seoul. The subjects were divided into experimental and control groups, with each group further subdivided based on their level of mathematics achievement. The experimental design employed a pretest-posttest control group design along with a repeated measures design. Improvements in students’ multiplication and division achievements were analyzed using a hierarchical linear growth model, while differences in attitudes towards mathematical learning were assessed using paired samples t-tests and analysis of covariance(ANCOVA). Results First, the rate of change in multiplication and division achievement among students with typical math performance in the experimental group was statistically significantly higher than that in the control group. Second, the rate of change in multiplication and division achievement among students with low math performance in the experimental group was significantly higher than that in the control group. Third, within the experimental group, students with low math performance demonstrated a significantly greater rate of improvement in achievement compared to students with typical math performance. Fourth, students in the experimental group showed statistically significant improvement in most areas of mathematical learning attitudes. Finally, there was no statistically significant difference in mathematical learning attitudes between the two subgroups of the experimental group, except for their level of confidence in multiplication and division. Conclusions First, mathematics instruction incorporating Universal Design for Learning (UDL) and evidencebased instruction was effective in improving multiplication and division achievement as well as mathematical learning attitudes among 4th grade elementary students. Finally, it can be inferred that this approach could be an effective method for ensuring foundational academic skills and bridging achievement gaps in general education settings with diverse student characteristics.