This study aims to determine the description of the difficulties of visual, auditory, and kinesthetic students in learning mathematics on the subject of linear equations in the eighth grade of MTs DDI Walimpong, Soppeng Regency. This research is a case study with a qualitative approach. There are 3 students selected as subjects, namely students with visual learning style, auditory learning style, and kinesthetic learning style; each has the most significant difficulties in solving linear equation tests. Data collection includes learning style questionnaires, written test sheets, and interviews. The test sheet used to see students’ problems is 5 questions: difficulty understanding concepts, difficulty understanding principles, and difficulty of skills. Students have difficulty understanding concepts if they cannot restate a concept and provide examples and not examples. The difficulty of understanding the principle is indicated by students’ difficulty applying the directions in axioms/postulates, theorems, and properties. Students have difficulty with skills if they cannot turn story problems into mathematical models and cannot use concepts and principles in solving mathematical problems. The results showed that students with visual, auditory, and kinesthetic learning styles have the same difficulties solving linear equation problems. The most dominant difficulty experienced by students is the difficulty understanding concepts
