A number of studies have investigated the cognitive deficits underlying dyslexia and dyscalculia. Yet, it remains unclear as to whether dyslexia and dyscalculia are associated with the common visual perception deficits. The current investigation analyzed cognitive performance in children with dyslexia, dyscalculia, comorbidity, and typically developing subjects. The results showed that children with dyslexia, dyscalculia and comorbidity exhibited common deficits in numerosity processing and visual perception. Furthermore, visual perception deficits accounted for deficits in numerosity processing in all three groups. The results suggest that visual perception deficits are a common cognitive deficit underlying both developmental dyslexia and dyscalculia.