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Description: The approximate number system (ANS) theory and the ANS mapping account have been the most prominent theories on non-symbolic numerosity processing and symbolic number processing respectively, over the last 20 years. Recently, there is a growing debate about these theories, mainly based on research in adults. However, whether the ANS theory and ANS mapping account or alternative theories explain the development of processing of numerosity and number in childhood has received little attention. In the current ERP study, we examined whether non-symbolic numerosity processing in 9-to-12-year-old children (N = 34) is automatic, as proposed by the ANS theory, and whether their symbolic number processing is rooted in non-symbolic numerosity processing, as proposed the ANS mapping account. ERPs were measured during four same-different match-to-sample tasks with non-symbolic numerosities, symbolic numbers, and combinations of both. We found no evidence for automatic processing of non-symbolic numerosity. Instead, children seem to process the visual features of non-symbolic stimuli more automatically than numerosity. Moreover, children do not seem to automatically activate non-symbolic numerosity when processing a symbolic number. These results challenge the ANS theory and ANS mapping account in 9-to-12-year-old children.