It is widely held that the counting is a complex activity requiring the use
of at least three skills : to say number-words, to point to each and every
object and to coordinate the sequential progress of the two formers activi
ties to avoid double countings and omissions. The aim of this article is to
determine the cognitive cost of this coordination and examine how the cogn
itive cost changes during development. Six-and eight-year-old children and
adults performed three tasks :pointing, saying and counting. The results sh
ow that both the speed and the accuracy of counting are modified by factors
(age, size of collections, and spatial arrangement) having an impact on on
e of its components (pointing and enunciation). However, contrary to the hy
pothesis of a demanding coordination, counting never takes longer than the
slowest of the component activities (when performed separately). As a conse
quence, counting constitutes, since the age of six, an integrated skill, a
procedure.