The purpose of this study is to develope and analyze the assessment items which can be used in evaluation of the fraction computation ability for fifth grade students. The item development team consists of three elementary school teachers and three mathematics education expert. The developed items was analyzed item analysis after applying to 135 fifth grade students. As a results of item analysis, it shows meaningful over the level of a standard basis: reliability: 0.80; validity: item 1(1.05), item 2(1.10), item 3(.85), item 4(.90), item 5(1.08); item difficulty: item 1(-.22), item 2(-.41), item 3(.23), item 4(.40), item 5(-.01); item discrimination: item 1(.73), item 2(.73), item 3(.67), item 4(.51), item 5(.56). This means that the test tool could be useful in the evaluation of the fraction computation ability.