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The objective of this research is to describe abstraction ability of the seventh grade students of SMPN 1 Pacitan in solving social arithmetic problem based on high and low academic ability. The benefit of this research is to provide insight into the teacher that abstraction ability has a correlation with problem solving ability. The teacher needs to improve students’ abstraction ability so that students’ problem solving ability improves as well. This research employed qualitative method. The problem in this research was how abstraction ability of studentsin solving social arithmetic problem based on high and low academic ability is. Abstraction is a process of discovering new strategy in problem solvingwhich has not previously been used, and the new strategy is then used to abstract further. This research discusses reflective abstraction. There are four levels of reflective abstraction: recognition, representation, structural abstraction, and structural awareness. The conclusion is that students having high academic ability can capably reach four levels of abstraction ability in solving social arithmetic problem. Meanwhile, students having low academic ability are only able to reach recognition and representationlevels capably; they cannot satisfactorily reach structural abstractionand structural awarenesslevels.