This study examines young children's number sense in subjects from Finland (n=254), Hong Kong (n=246), and Singapore (n=130). Chinese, English and Finnish versions of the Early Numeracy Test (ENT; Van Luit et al., 1994) were used. Two highly correlated aspects of number sense were measured, one reflecting children's abilities to organize and compare quantities (i.e. relational skills), and the other pertaining to their ability to operate with number-word sequence (i.e. counting skills). The results showed significant age-related gain on the relational and counting scales. No gender or language differences were found. The children in Hong Kong and Singapore outperformed those in Finland in relational and counting tasks starting at the age of four years. The children in Singapore also had better relational and counting skills than those in Hong Kong. Differences in teaching were assumed to explain the findings.