This article provides an explanation of the fractional learning model i.e. a Table-Sized Matrix model in which fractional representation and its operations are symbolized by the matrix. The Table-Sized Matrix are employed to develop problem solving capabilities as well as the area model. The Table-Sized Matrix model referred to in this article is used to develop an understanding of the fractional concept to elementary school students which can then be generalized into procedural fluency (algorithm) in solving the fractional problem and its operation.