This research explores the relationship between the understanding of place value and the numeral transcoding process from verbal speech to Arabic format.The study involved 22 first grade children at a private school in downtown Cali, who performed one numeral dictation task and three understanding place value tasks.We performed an achievement analysis of tasks and a correlational analysis that values the relationship between the tasks of understanding place value and number transcoding.Additionally, we performed an analysis of the network of links.The performance of the children at completing tasks of dictation, and their performance at completing the tasks of understanding positive value yielded results that differed significantly from each other.It was found that the success in the number transcoding process did not necessarily reflect an equally successful outcome of the tasks of understanding place value.