Refraction is a mental activity experienced by a person to make a decision through reflective thinking and critical thinking. Problem solving skills in learning mathematics is an important thing because it can develop students thinking skills. Meanwhile, one of the factors that influence the ability to think in solving problems is the difference in mathematical ability. This research is a descriptive research with qualitative approach. This research was conducted on VIII middle school students selected based on mathematics capability test. Data collection methods used were test methods, and task-based interview methods. Stages used to analyze the data of the work of problem-solving task and interview are data condensation, data display, and drawing and verifying conclution. The results showed that the refractive thinking profile of students with high mathematical ability, the students were able to create the refraction process at each stage of problem solving. While the profiles of students with medium math skills, students are only able to generate refraction process at the stage of understanding the problem and make a plan of completion. Meanwhile, the refractive thinking profile of students with low math skills, the students can’t create the refraction process at each stage of problem solving.