In this study, it was investigated whether it would be possible to observe abstraction processes of secondary school 7th graders using the Revised Bloom's Taxonomy. For this purpose, eight students participated in the study. The study was conducted at a state secondary school in Turkey. Purposeful sampling method was used in the selection of students and different students were examined by their achievement levels. The research was modeled as a case study and the data were obtained through interviews. Therefore, the data were collected through an interview form developed by the researchers. The collected data were analyzed according to descriptive analysis method. The findings show that the abstraction process differs according to the dimensions of the taxonomy. Accordingly, it was determined that a student who abstracts information should behave at least at the application level in the cognitive level and at least at the conceptual knowledge level in the knowledge dimension. It was also considered that the Revised Bloom's Taxonomy categorized the cognitive mechanisms required by abstraction processes thoroughly. Supporting this study with quantitative data is suggested so that the findings may become more significant.