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It has been suggested that decomposed processing of two-digit numbers develops from sequential (left-to-right) to parallel with age (Nuerk et al., 2004). However, task demands may have provoked sequential processing as a specific rather than a universal processing style. In the current study a standard unit-decade compatibility effect observed in two-digit number magnitude comparison indicated that first graders were already able to process the single digit magnitudes of tens and units separately and in parallel. Consequently, previous findings of sequential processing may be specific for stimulus characteristics in which such a processing style is useful. It is concluded that even first graders seem to be able to adapt their individual processing styles depending on stimulus properties. More generally, this suggests that the manner by which children process two-digit numbers is strategically adaptive rather than fixed at a particular developmental stage.