In this paper, we consider to analyzed the mathematical reasoning ability of students in solving mathematics problem based on Higher Order Thinking Skill (HOTS). The method of this research is qualitative descriptive. This research consisted of 12 subject. Based on the analysis that mathematic reasoning ability of students can be grouping into 3 categories, that are low, moderate and high groups. The results showed that 16.7% of students were categorized as having low reasoning, that is presenting a mathematical statement in writing, 16.7% of students were categorized as having moderate reasoning, that is able to make a conjecture and perform mathematical manipulation, and 66.7% of students were categorized as having high reasoning, which is able to make a conjecture, to perform a mathematical manipulation, to provide the reasons or evidence for the solution and drawing a conclusion.