Cool Math
Coolmath: Coolmath4kids: Subtracting Numbers Within 100 With Regrouping
A step-by-step tutorial showing how to subtract using two-digit numbers in the tens and ones columns with regrouping. Includes sample problems to try. It also provides links to subtraction games and more.
Scholastic
Scholastic: Max's Math Adventures: Subtraction Square Dance
This site has a square dance rhyme with some fun subtraction practice. Teachers will appreciate the activity page, the extra challenges, and the teacher's guide for easy lesson planning.
Other
Project Happy Child: Free Subtraction Worksheets
2000 basic subtraction worksheets are available at this web site. They can be printed and used for a variety of practice purposes. Some helpful hints are included to avoid mindless practice that could quickly become counter productive.
Quia
Quia: Subtracting to Win a Million
Students will love playing this "Who Wants to be a Millionaire," style game as they work through the subtraction problems. Some of the numbers are large, but there is no regrouping necessary.
NumberNut
Number Nut: Subtracting More Than Two Values
Get the facts on how to subtract more than two values in this short subtraction lesson. This lesson offers step-by-step examples, suggested strategies and shortcuts, and links to related interactive games. Both games are fast-paced and...