Objectives The purpose of this study is to develop a brain-based basic operations program for children at risk for learning disabilities, extract core elements of basic operations, and examine related cognitive and emotion brain regions to suggest a desirable basic direction for designing a basic operations program. Methods For that purpose, the literature research method was mainly used. Analyzing the Korean, Finnish, and US curriculum and NCTM (2000) numbers and operational criteria to extract the core elements of basic operations for the lower grades of elementary school, Prior literature was analyzed to explore the basic directions of programs that could analyze and activate cognitive and emotional brain regions associated with it. Results First, as a result of analyzing the mathematics and curriculum of Korea, Finland, and the United States and the numbers and arithmetic standards of NCTM (2000), we were able to extract 14 basic operational core elements such as numbers recognition, centuries, quantity discrimination, composition/decomposition, number system, addition meaning, subtraction meaning, multiplication meaning, operations characteristics, operations relations, approximation of operations result, addition fluency, subtraction fluency, multiplication fluency. Secondly, the results of considering the related cognitive brain regions by classifying the core elements of basic operations into the major categories “numbers” and “operations”. In the large category “numbers”, both hemispheres are generally involved, and the core center is the intraparietal sulcus, parietal lobe, left hemisphere angular gyrus and left hemisphere inferior frontal gyrus(including Broca's center), In the large category “operations”, it was found that the frontal lobe and the parietal lobe share a common circuit, while multiple brain regions that play a unique role in each operations are connected. The emotion brain region was handled by the amygdala of the limbic system and the frontal lobe of the right hemisphere. As the basic direction of the basic operations program considered based on the related cognitive and emotion brain areas (1) Education that activates the interaction between the frontal lobe and the parietal lobe (2) Education that activates the interaction between the amygdala and the frontal lobe (3) Education that integrates cognition and sensitivity was presented. Conclusions we proposed the concept and practice a basic operations program based on the development of cognitive and emotion.