Previous studies have found a relationship between fine motor skills, finger gnosis, and calculation skill. However, what mediates this association remains unclear. Therefore, this study investigated whether fine motor skills and finger gnosis are selectively associated with counting and symbolic comparison, and whether fine motor skills and finger gnosis are associated with calculation skills through numerical concepts to which they are selectively associated. We measured the counting, symbolic comparison, fine motor skills, finger gnosis, and working memory in preschool children (N = 48). The hierarchical multiple regression analysis results demonstrated that fine motor skills were selectively associated with counting, and finger gnosis with symbolic comparison. Moreover, based on the results of the mediation analysis, counting mediated the relationship between fine motor and calculation skills. However, the direct effects of fine motor skills and finger gnosis on calculation skills were also maintained. The findings were that fine motor skills and finger gnosis were related to numerical abilities, including counting, symbolic comparison, and calculations. Therefore, the findings were discussed in terms of the functional view and redeployment views, suggesting that the two views were complementary rather than exclusive.