In this study 2nd grade primary school students' skills and success of subtraction especially with borrowing three digit numbers is investigated. Two different models of the subtraction are analyzed. One of them is used in Turkey (1) and the proposed method which is used in Austria (2). The present paper describes the success, both of the subtraction methods to be observed when 16 primary students worked on 10 subtraction problems. These 10 problems were administered repeatedly by means of a class test: In March 2015 firstly the standard Turkish algorithms were introduced and as a pretest examined, afterwards two weeks long two hours in a week Austrian system was practiced and finally they had been examined as a posttest with Austrian system