Lesson Plan

Double Trouble: Subtraction Practice

Double-digit trouble? No problem! Your students will practice their decomposing and regrouping skills in this lesson.
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Need extra help for EL students? Try the Regrouping with Base-Ten Blocks pre-lesson.
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Need extra help for EL students? Try the Regrouping with Base-Ten Blocks pre-lesson.

Learning Objectives

Students will be able to accurately subtract two-digit problems with regrouping.

The adjustment to the whole group lesson is a modification to differentiate for children who are English learners.
EL adjustments


(5 minutes)
Two Digit Subtraction With Regrouping: In the JungleMath-Go-Round: Subtraction (Medium)Math-Go-Round: Subtraction (Hard)
  • Gather students together in a circle. On a small whiteboard, write the subtraction problem 31 – 16, vertically. Say, "I have 31 delicious cupcakes. I give 16 away to my friends. How many do I have left?" Explain to the students that to solve this problem, we can use base-ten blocks.
  • Get out base-ten blocks. Have a student create the total number of cupcakes and place the blocks on the place value chart.
  • Say, "I want to take 16 cupcakes away. Hmm. I see that I can take one group of ten, which is equal to ten ones. But I only have one 1 in my ones place! What should I do?"


  • Review the concept of subtraction prior to the lesson by providing a student-friendly definition, visual, and opportunities for students to solve simple subtraction problems.
  • Provide the definition of subtraction in student's home language (L1) if student is literate in their home language.
  • Show students a picture of a cupcake so they can visualize the story problem you are telling.


  • Review concept of place value with students prior to the lesson, having them use visual representations and blocks to show understanding.
  • Review the concept of strategy with students prior to the lesson.
  • Have student sit next to the teacher during the introduction.