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Mathematical learning requires deductive and abstract thinking. Geometry material is material that requires a high-level thinking process of students. Therefore, it takes the process of abstraction of students in understanding mathematics, especially geometry material. Straight-line equation material is a prerequisite in understanding geometry material further. This study intends to measure the process of thinking students in the matter of straight line equations. The population in this study were junior high school students in the city of Cimahi, and the samples in this study were class VIII students of one of the junior high schools in Cimahi City. This research is a descriptive qualitative study. The instrument in this study is a test that is analyzed to see and measure the students abstraction process which appears in the material of straight line equations.