The study aimed to describe the student’s difficulties in solving HOTS problems on the topic of solid geometry of plane figure through Polya Procedures. The research type was descriptive qualitative. The research subject was students of grade VIII A in SMP Negeri 1 Sumbang. The sampling used was purposive sampling technique. This study selected 2 subject from each category og the low, medium, and high achievement. Data collection methods were tests, interviews, and documentation. Data analysis techniques were time triangulation and technique triangulation. The result reveald that students in low achievement group tended to have difficulties on the level of understanding the problem and was not able to proceed to the next stage. Both middle and high group students experienced difficulties in palnning for resolution. However, students in medium achievement group obtained difficulties in determining solvable problem or not, defining mathematical model used to solve the problem, and separating used and unused information in the planning stage of resolution. While high achieving group students presented difficulty in separating used and unused information