This study aims to determine the process of remote learning evaluation in mathematics subjects during the Covid-19 pandemic in fourth grade at SD Negeri 1 Gunung Simping, Cilacap regency. This research was conducted using a descriptive qualitative approach. The instrument used by the researcher is observation, interviews, and documentation. Research informants are a fourth-grade teacher and fourth-grade students of SD Negeri 1 Gunung Simping Cilacap. The results showed that remote learning of mathematics subjects carried out at SD Negeri 1 Gunung Simping Cilacap was using Whatsapp Group. The teacher makes lesson plans and prepares teaching materials before the learning activities take place. Then, the teacher sends learning videos to students. The evaluation of learning is conducted by giving daily assignments, mid-semester exams, and final
semester exams. The learning assessment is regarding the assessment of attitudes, knowledge, and skills. During the learning process, there are facilities and obstacles faced by teachers and students. The convenience of remote learning is that learning is not limited by space and time. While the constraints are unstable signals and
students' difficulty in understanding mathematical material.