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Numerous studies have identified neurophysiological correlates of performing arithmetic in adults. For example, oscillatory electroencephalographic (EEG) patterns associated with retrieval and procedural strategies are well established. Whereas fact retrieval has been linked to enhanced left-hemispheric theta ERS (event-related synchronization), procedural strategies are accompanied by increased bilateral alpha ERD (event-related desynchronization). It is currently not clear if these findings generalize to children. Our study is the first to investigate oscillatory EEG activity related to strategy use and arithmetic operations in children. We assessed ERD/ERS correlates of 31 children in fourth grade (aged between nine and ten years) during arithmetic problem solving. We presented multiplication and subtraction problems, which children solved with fact retrieval or a procedure. We analyzed these four problem categories (retrieved multiplications, retrieved subtractions, procedural multiplications, and procedural subtractions) in our study. In summary, we found similar strategy-related patterns to those reported in previous studies with adults. That is, retrieval problems elicited stronger left-hemispheric theta ERS and weaker alpha ERD as compared to procedural problems. Interestingly, we observed neurophysiological differences between multiplications and subtractions within retrieval problems. Although there were no response time or accuracy differences, retrieved multiplications were accompanied by larger theta ERS than retrieved subtractions. This finding could indicate that retrieval of multiplication and subtraction facts are distinct processes, and/or that multiplications are more frequently retrieved than subtractions in this age group., (© 2021. The Author(s).)