This subtraction leveled practice is consisted of 8 different levels practice, ranging from subtractions with no regrouping required, subtraction with regrouping once, subtractions with regrouping twice, to across zero subtractions. They are ready to cut into 8 small sheets with each sheet containing one level problem. Students are not allowed to move on to the next level sheet until they got correct answer. Students can redo the same level problem for unlimited time. It can be a good tool to assess students' ability level in subtractions. It can also be used as a differentiated class practice. Students are generally motivated by this practice system.