Animal's numerical competence has been one of the central issues in comparative psychology, cognitive psychology and cognitive neuroscience. A great number of studies indicate that animals have the capability to subitize small numerousness and judge relative numerousness. However, it is pendent if they have the counting ability. There is no evidence that animals can estimate numerousness. Neurophysiological studies show that the posterior parietal cortex and the prefrontal cortex in monkeys are involved in the neural mechanisms underlying numerical competence.