The researcher conducted a study with the aim of identifying the role of Subitizing in predicting executive function deficits among students with learning disabilities in the Sultanate of Oman. The study sample consisted of 160 male and female students with learning difficulties in cycle one for basic education school. The behavioral assessment scale for executive functions and the Subitizing test were used as study tools. The researcher concluded that the students' Subitizing level was higher than the average, and that the easiest arrangement for them was the dice arrangement, followed by the random, then the circular, and the most difficult arrangement was the straight one. And that there is no difference between males and females in Subitizing skill. It was also found that there are statistically significant differences in the level of Subitizing between students of Arabic language difficulties and students of mathematics difficulties, in favor of students of Arabic language difficulties. The study also confirmed that the level of Subitizing can be predicted through deficits in executive functions. It was found that the level of Subitizing explained 7% of the variance in executive function deficits.