Alternative explanations for the male advantage in arithmetical reasoning, as measured by the ability to solve complex word problems, include a male advantage in spatial cognition and a male advantage in computational fluency. The current study was designed to test these competing hypotheses. To this end, 113 male and 123 female undergraduates were administered arithmetical computations and arithmetical reasoning tests, along with an IQ test and a test of spatial cognition. There was no sex difference on the IQ test, but males showed significantly higher mean scores on the arithmetical computations, arithmetical reasoning, and spatial cognition measures. A series of structural equation models indicated that individual differences in arithmetical reasoning were related to individual differences in IQ, spatial abilities, and computational fluency. Moreover, the results suggested that the male advantage in arithmetical reasoning is mediated by the male advantages in both computational fluency and spatial cognition.