Many students struggle with subtraction. If your students need to practice subtraction, check out Busy As A Bee for fun and interactive reinforcement. http://bit.ly/1KkIq36
If you don’t have a computer in class, What The Teacher Wants has a great idea for a fun activity to learn subtraction. Place 10 cups in a bowling formation and have the students roll a tennis ball in the direction of the cups. The student counts how many cups they knocked down. Then they subtract that number from the total of 10 cups to find how many cups were not knocked down. Subtraction Bowling is a fun and useful game to get improve subtraction skills.