Abstract The paper covers a proposal for the study of identification and provision for mathematically gifted and talented students. The proposed study seeks to critically appraise available literature on aspects identification and provision of gifted and talented pupils in mathematics. Moreover, the study intends to appraise and evaluate existing theories on the study topic and determine their applicability in the current times. Nonetheless, the study seeks to apply secondary research techniques in data and information collection for the research. Secondary research is preferred over primary research methods since the core of the study is to appraise already available literature and existing theories on the topic to determine their reliability to the area of study. Scope of the Research This research study covers a critical appraisal of identification and provision for mathematically gifted and talented students who are aged between five to thirteen years as they are believed to be in their school going period at a primary level. To achieve this, the study will narrow its scrutiny on the primary school going students of the United Kingdom as they would serve as the case study in the research. The study will try to unlock the mystery through exploring already existing literature by making a critical appraisal of what have been initially established on the topic. In addition, theories that relates to identification and provision for mathematically gifted and talented pupils will be appraised and their applicability evaluated on the subject. Moreover, the study will try to provide a comprehensive review of strategies used to enhance the process of identification and provision for the mathematically gifted pupils. Literature Review According to Jensen (1994), gifts and talents include the exceptionally high level performance in a limited field or in a range of endeavors as well as those potential for excellence that are not recognizable. In relation to this, gifts are assumed to be more straightforward way of measuring aspects of intelligent development such as high level of achievement and intelligent quotient (IQ). Consequently talents are taken to be the highest level of performance in measurable aspects like sport, art which are usually discovered by experts in these fields. However, some academicians believe that giftedness are a homogenous group that can at times be misidentified which may results to undergoing inadequate or wrong curriculum provision that leads to misplaced or wrong grades (Koshy & Jean, 2011). Nonetheless, gifts and talents are diverse as level of abilities and giftedness is usually different from one individual to another. Therefore ‘ psychonometric tests’ which measure level or degree of intelligence quotient are the best and the simplest taxonomy means of measuring level of giftedness. Intelligent quotient tests are capable of profiling strengths and weaknesses of students therefore able to establish discrepancies that may exist between the sequential and the mental age (Heller, et al., 2000). However, in relation to giftedness in mathematics, there are several ways that can be used to determine ones giftedness. According to Adams and Wallace (1991), one of the criteria used to establish giftedness in mathematics is the use of ‘off-level testing’ where students are given opportunities to demonstrate their h