Objective: To examine the performance differences on the Test of Variables of Attention (TOVA) among different IQ level groups. Method: The present study examined the results of the TOVA with 138 elementary students aged 6 to 10 years who were assigned to one of four different groups based on their scores from the Wechsler Nonverbal Scale of Ability (WNV; low average: IQ < 90, average: IQ between 90 and 109, high average: IQ between 110 and 119, superior: IQ between 120 and 129, and very superior: IQ > 129). The latter two groups were combined. Results: On all TOVA measures (response time, response time variability, errors of omission and commission, and ADHD scores), intellectual functioning significantly influenced performance. Conclusion: The results of the present study indicate that performance on the TOVA was affected by intellectual functioning.