One addend '+' symbol and another addend were presented in sequence to subjects in a monitor, and event-related brain potentials (ERPs) were recorded at the same time to examine the effect of problem difficulty (with or without carrying in solution) on ERPs. After the presentation of the second addend, N1, P1, N2, late positive complex and slow waves were recorded. The P2 amplitude at F3 site for the difficult arithmetic problems between 168 and 184 ms is larger (more positive) than that for easy problems (P < 0.05). The mean latency of P2 at F7 and P3b at F3 and F4 is significantly longer for difficult problems than that for easy ones (P < 0.05). It is suggested that prefrontal activity may be involved in the arithmetic data retrieval process. ERPs is modified to different degrees by changing the difficulty of mental arithmetic.