Mathematics learning in class II Elementary School 2 Singaparna there are detention in learning material concept of place number values. Detention is when the teacher teaches the value of the concept of place numbers, students do not understand the material so that the teacher must explain repeatedly to students who have learning difficulties. The average value of students from 32 people is reaching 75,75, and teacher experience detention and limitations in making learning media truly suitable and in accordance with the material to be taught. This time teacher in teaching the material only use learning media by using objects in the environment. There is an active student response in learning, some are still not active because they do not understand even when learning using media. The problem if not resolved as soon as possible will have an impact on student learning achievement and hamper the subsequent learning material as in addition and subtraction operation material. By developing learning media that are interesting for students, can make students become more active, and fun in learning. Kite number learning media can also help students to more easily understand the material concepts of place number values. This study aims to develop and test effectiveness kite number learning media help adobe flash cs6 on the concept of place number values in Elementary School 2 Singaparna. The research method used is the development method with research design development or R&D (Research and Development). This research was carried out in Elementary School 2 Singaparna Sub-District Singaparna Districts Tasikmalaya in class II students as many as 32 people. The data analysis technique used in this study is qualitative and quantitative data analysis techniques. Data collection techniques in this study used questionnaire and pretest-posttest. Quantitative data analysis techniques use descriptive statistics. Development results kite number learning media help adobe flash cs6 on the concept of place number values already meet valid criteria. The results of the material expert validation reached a validity level of 4,66 with a very good category. The results of the media expert validation reached a validity level of 4,73 with a very good category. The results of teacher expert validation reached a validity level of 4,83 with a very good category. Product trials, which include one-on-one trails, get an average score of 4,8 with a very good category and small group trials got an average score of 4,65 with a very good category. The results of a large group trial in the application of learning in class, the results of the pretest students get a value of 59,44 and the posttest results get a value of 86,48. Based on the results of the analysis using paired sampel t-test statistics to produce tcount 18,417 and ttable 2,056 which mean tcount > ttable, So it can be concluded that there are significant differences between before and after using the kite number learning media help adobe flash cs6 on the concept of place number values in Elementary School 2 Singaparna.