ABSTRACT The ability to represent approximate numerical magnitudes is often referred to as the approximate number system (ANS) and has regularly been proposed as foundational to mathematics achievement. However, some argue that the relation between ANS acuity and mathematics achievement ceases to exist when controlling for domain-general cognitive abilities. The current debate in the literature on whether ANS acuity remains a predictor to mathematics after strict control is applied leads to the need to simultaneously investigate domain-specific and domain-general foundational abilities in different ages. 174 Children took part in two computerised ANS tasks, two executive function tasks, a verbal skills task, two intelligence subscales, and a mathematics achievement task (i.e. global, formal, and informal mathematics achievement). Results demonstrated that, when controlling for intelligence and visuospatial memory, the relation between ANS acuity and mathematics achievement ceased to exist, and that ANS acuity might only play a predictive role in early informal mathematics.