Mathematics learning is essential for children with special needs (CSN). The process of learning mathematics at the CSN can be started from concrete to abstract. During the math learning process, many gestures are produced by CSN. Gestures can direct the individual to take and understand the implied meaning of any movement or facial expression. The problem formulated in this study is how the CSN gesture in learning mathematics and aims to describe the gesture produced by CSN during the mathematics study. The subject in this study was the CSN with an autistic category. Research is conducted by observing the mathematical learning process. This research uses a qualitative approach. Data is collected with an observation technique using an audio-visual camera and is subsequently analyzed qualitatively. The results showed that the fundamental characteristics of CSN in math learning could be seen from the gesture. Each gesture contains verbal meaning and can represent how they think they are in understanding mathematical problems. Another characteristic is indicated by repeated actions (gesture pointing repeatedly). This condition indicates the special attention and confidence of CSN toward the object being observed. [Note: The year (2022) shown on the PDF is incorrect. The correct citation for this article is v9 n1 2023.]