Background: The development of an evolutionarily grounded analogue magnitude representation linked to the parietal lobes is frequently thought to be a major factor in the arithmetic development of humans. We investigated the relationship between counting and the development of magnitude representation in children, assessing also children's knowledge of number symbols, their arithmetic fact retrieval, their verbal skills, and their numerical and verbal short-term memory. Methods: The magnitude representation was tested by a non-symbolic magnitude comparison task. We have perfected previous experimental designs measuring magnitude discrimination skills in 65 children kindergarten (4-7-year-olds) by controlling for several variables which were not controlled for in previous similar research. We also used a large number of trials which allowed for running a full factorial ANOVA including all relevant factors. Tests of verbal counting, of short term memory, of number knowledge, of problem solving abilities and of verbal fluency were administered and correlated with performance in the magnitude comparison task. Results and discussion: Verbal counting knowledge and performance on simple arithmetic tests did not correlate with non-symbolic magnitude comparison at any age. Older children performed successfully on the number comparison task, showing behavioural patterns consistent with an analogue magnitude representation. In contrast, 4-year-olds were unable to discriminate number independently of task-irrelevant perceptual variables. Sensitivity to irrelevant perceptual features of the magnitude discrimination task was also affected by age, and correlated with memory, suggesting that more general cognitive abilities may play a role in performance in magnitude comparison tasks. Conclusion: We conclude that young children are not able to discriminate numerical magnitudes when co-varying physical magnitudes are methodically pitted against number. We propose, along with others, that a rather domain general magnitude representation provides the later basis for a specialized representation of numerical magnitudes. For this representational specialization, the acquisition of the concept of abstract numbers, together with the development of other cognitive abilities, is indispensable. (author abstract)