This study examines the beginning of the conceptual understanding of the first number-words and what role language can play in developing the notion of numbers. To that end, 2½-and 3½-year-old Basque and Spanish monolingual children's (N=131) basic numeracy skills are analysed by means of two different experimental procedures: Give-N (in which children are requested to gather sets of objects) and How-Many (based on the ability to count collections). The paper accounts for differences as regards the performance in the Give-N procedure between children with different linguistic backgrounds. In accordance with previous research, this finding can be related to the dissimilar ways by which languages (Basque and Spanish, in this case) express grammatical number, supporting the idea that language plays a definite role in the emergence of the earliest set-size meanings of 'one,' 'two,' and 'three' number-words. Eventually, the work attempts to contribute to the growing body of evidence that shows that the meaning of the count-list appears from mapping numerals onto numerical cognitive representations produced by early core systems of numbers.