This is a descriptive study which aims to determine the difficulties of English language learners (ELL) in solving percent problems using Newman's error analysis. The study was conducted to 48 Foundation Math students using Newman Error Analysis. The findings showed that 44% of the errors made were due to lack of understanding, followed by transformation skills (22%), process skills (17%), carelessness (13%) and encoding (4%). The findings reveal that students' problem-solving difficulties are equally affected by their language abilities and their weakness in the mathematical content and skills. It is proposed that teachers should take time analyzing students' errors in solving problems to determine the remedial steps to be taken that will help the students learn mathematics more effectively.