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Problem solving is a process of solving mathematical problems through the steps learned. According to Polya, problem solving consisted of understanding the problem, devising a plan, carrying of the plan, and check the results. The purpose of this study is to describe the problem solving students in solving the problem mathematical with Polya step observed from  mathematical logical intelligence. Research subject is determined by purposive sampling technique. Technique of collecting data using think aloud method, while data validity used time triangulation technique. The results of the data analysis show that: (1) subjects with high mathematical logical intelligence explain in a coherent, systematic and logical way on how he understands the problem, plan the completion, execute the settlement, and examine the outcome of the problem; (2) subjects with medium logical mathematical intelligence being less coherent and systematic in understanding the problem and less precisely planning the settlement, but can solve the problem with the wrong end result, as well as the subject can check the result of completion; (3) subjects with low logical mathematical intelligence are less coherent and systematic in understanding, less precise in planning a settlement, but can solve problems with wrong end results, as well as subject to check the results of completion even.

Logical-Mathematical Intelligence, Polya Steps, Problem Solving