One of the problems that occur on math learning on third grade of SDN Krembangan Utara III / 606 Surabaya is the low of learning result on subtraction by borrowing technique. From the observation result it known that there still a lot of student that still incapable to resolve the subtraction result by using borrowing technique. It occur, due the student that have no understanding concerning the basic fact of subtraction. Based on the problem above, so it will need effots to solve it, namely by applying chart koesioner media. The aim of this research is to decribe teacher activity, student activity, and the learning result of stacked subtraction by using borrowing technique on learning implementation by using chart koesioner on third grade math subject of SDN Krembangan Utara III / 606 Surabaya. This research apply colaborative class action research. The design arranged on one cycle. On every cycle consisted of four stages, namely : planning, implemantation, observation, and reflection. Research data obtained from observation and test to obtain data concerning student learning result. Research result show that teacher activity on first cycle obtain score 69.85% and on second cycle obtain score 82.22%. Student activity on first cycle obtain score 66.25% and on second cycle obtain score 87.50%. student learning result on first cycle obtain score 66.66% and on second cycle increase to 82.22%. from these research result it can be conclude that by using chart koesioner media can increasing learning result of stacked subtraction by using borrowing technique on math subject on third grade math subject of SDN Krembangan Utara III / 606 Surabaya.