This study aims to describe the achievement of the ability of students' reflective abstraction in solving Linear Algebra problems and the relationship with prerequisite knowledge. The important of this research because the characteristic of Linear Algebra requiring reflectif abstraction skill that must be support by the prerequisite knowledge. The reflective abstraction abilities studied in this study are level, i.e.1) recognition,2) representation, 3) structural abstraction, and 4) structural awareness. These stages are adjusted to Polya's problem solving stages, namely: understanding the problem, devising a plan, carrying out the plan, and looking back. This type of research is descriptive-quantitative. The subjects of this study were students of the Mathematics Education Study Program, Faculty of Tarbiyah and Teacher Training of UIN Sunan Gunung Djati Bandung Indonesia. Collecting data through tests and interviews, data were analyzed with percentage and the pearson product-moment correlation.The results showed that the achievement level consisiting of ) recognition,2) representation, 3) structural abstraction, and 4) structural awareness of the students’ reflective abstraction abilities on linear algebra problem solving are very good, this can be seen from the percentage achieved at stages of the recognition,the representation,the structural abstraction, and the structural awareness which is associated with Polya problem solving measures above an average of 73,31% (moderat category); there are relationship between students' reflective abstraction abilities and their prerequisite knowledge; and prerequisite knowledge influences the students’reflective abstraction abilities