Subitizing, a quick apprehension of the numerosity of a small set of items, is inconsistently utilized by preschool educators to support early number understandings (Sarama & Clements, 2009). The purpose of this qualitative study is to investigate the relationship between children’s number understanding and subitizing activity. Sarama and Clements (2009) consider students’ subitizing activity as shifting from reliance upon perceptual processes to conceptual processes. Hypothesized mental actions carried into subitizing activity by children have not yet been empirically investigated (Sarama & Clements, 2009). Drawing upon Piaget’s (1968/1970) three mother structures of mathematical thinking, the theoretical implications of this study consider expanding the scope of Piaget’s (1968/1970) definition of topological thinking structures to include patterned orientations. Increasing the scope of this definition would allow for the investigation of the development of topological thinking structures and subitizing activity. An 11-week teaching experiment was conducted with six preschool aged children in order to analyze student engagement with subitizing tasks (Steffe & Ulrich, in press). To infer what perceptual and conceptual processes students relied upon when subitizing, tasks were designed to either assess or provoke cognitive changes. Analysis of interactions between students and the teacher-researcher informed this teacher-researcher of cognitive changes relative to each student’s thinking structure. Results indicated that students rely upon the space between items, symmetrical aspects of items, and color of items when perceptually subitizing. Seven different types of subitizing activity were documented and used to more explicitly describe student reliance upon perceptual or conceptual processes. Conceptual subitizing activity was redefined in this study, as depending upon mental reversibility and sophisticated number schemes. Students capable of conceptual subitizing were also able to conserve number. Students capable of conserving number were not always capable of conceptual subitizing. The symmetrical aspects of an item’s arrangement elicited students’ attention towards subgroups and transitioning students’ perceptual subitizing to conceptual subitizing. Combinations of counting and subitizing activity explained students’ reliance upon serial and classification thinking structures when transitioning from perceptual subitizing to conceptual subitizing. Implications of this study suggest effectively designed subitizing activity can both assess students’ number understandings, and appropriately differentiate preschool curriculum. / Ph. D.