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The purpose of this research is to understand about student-s cognitive process in the solving test based on HOTS in the Mathematics subjects. Test is consisted five items. Difficulty level of item is distributed from the easy until difficult. The research was done for students in SMAN 1 Kediri, class of XII IPA. The result of research shows that the student-s cognitive process in HOTS is low level. The student could not finish the item test well. The half of student could finish one from five item. The none of student could finished the four item rest well. The reasons are (1) the student did not understand the test item well, (2) the students could not transform test items to picture format and Mathematics formula, (3) the students forget mathematics formula and its procedures (4) the students never did the test items such as that items. The process of finishing items shows that the student cannot relate some concept to the other concept well. Students could not analyse and create finishing procedure of items well, which involved student-s cognitive process such as Bloom-s Taxonomy.