This research aims to identify the depth of the mathematical knowledge among the superior students in mathematics, and to achieve this objective, the researchers presented the following question: What is the depth of mathematical knowledge among the superior students in mathematics? The researchers adopted the descriptive research approach, after determining the research community, which is represented in the second intermediate grade students of the secondary schools of excellence in the General education Directorate of the Holy Karbala Governorate to conduct the research,the research community involved (588) male and female students, (310) male and (278) female students. The research sample was selected randomly from the research community consisting of (238) male and female students distributed into (126) male and (112) female students, In order to achieve this research objectives and hypotheses, this required building the depth of mathematical knowledge test for the purpose of collecting data for the research, which was prepared by the researchers in its final form of (44) objective items (multiple choice) with its four levels (memorize and recalling, application of concepts and skills, strategic thinking, extended thinking). After analyzing the content of the second intermediate grade mathematics book , the first part (1st edition , 2021) for the academic year 2021- 2022 according to the indicators of the mathematical knowledge depth that were prepared by the researchers, the appropriate statistical analyzes were carried out for the test items and its psychometric properties were verified. Statistical tools were adopted to analyze the results of applying the test to the main research sample. The results indicated that.. 1. The research sample students do not possess the mathematical knowledge depth as a whole, but rather they possess some of it, which is the levels of memorizing and recalling and application of concepts and skills 2. The depth of mathematical knowledge is not affected by the gender variable (males - females), where the performance of males and females is similar, and the differences between the averages is not statistically significant In light of the research results, the researchers came up with a number of conclusions and recommendations

.