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The article gives an overview of improving the methodology for developing elementary mathematical representations in preschool pedagogy and in preschool special education concerning the formation of mass perception. The authors describe the history methodology development in preschool education including the task for forming such measuring skills in children as an orientation in the mass of objects. Theoretical review made it possible to elucidate the under-development of the methodology for forming elementary mathematical representations in preschool children with intellectual disabilities. The article reveals the content of the methodology for corrective and pedagogical work on the formation of a mathematical function like understanding the mass of objects in preschool children with intellectual disabilities (mental retardation). It is based on the theory of the stage-by-stage formation of mental actions by P. Ya. Galperin. The methodology presupposes eight stages, each of which uses its own set of methods and techniques of training and a set of illustrative and handout material. The authors offer fragments of tasks on the formation of this understanding in preschool children with intellectual disabilities in the mass of objects at each stage of education. The methodology is implemented within the framework of the educational field “Cognitive Development” in classes on the formation of elementary mathematical representations. The introduction of the methodology in correctional and educational process of special (correctional) preschools in Ufa showed its effectiveness.