This study aims to investigate (i) the relationship between intelligence and concrete operational reasoning, comparison of gifted and nongifted students, and (ii) whether the concrete reasoning ability of students differs according to gender, grades, socio-cultural status, private/public schooling, mother’s working outside the home, and parents’ educational level. For the representation of high, middle, and low socio-cultural status, simple random sampling method was used in 32 districts of Istanbul. Further, schools were chosen from these districts, from which one second grade and one third grade classes was randomly determined comprising 438 students in total. In collecting the necessary data from students, the following inventories were used: (i) Personal Information Form, (ii) Concrete Operational Reasoning Test, and (iii) Raven Standard Progressive Matrices (SPM) Test Plus Version. The results of the study indicate that the concrete reasoning ability of students significantly differs according to grades, socio-cultural status, private/public schooling, mother’s working outside the home, and parents’ educational level.