Working memory (WM) is a core executive function that allows temporary storage and manipulation of information, enabling performance in complex cognitive tasks such as reading comprehension, problem-solving, and mathematical reasoning (Baddeley, 2000). Children with High Intellectual Ability (HIA) typically demonstrate above-average performance on WM tasks, especially in visuospatial and complex information processing domains (Rinn & Reynolds, 2012; Calero et al., 2007). However, when HIA coexists with Attention Deficit Hyperactivity Disorder (ADHD), forming a twice-exceptional (2e) profile, research findings are inconsistent. Some studies report impairments in WM (Alloway et al., 2009; Mahone & Slomine, 2007), while others suggest a compensatory effect of HIA. Objective: To analyze working memory performance in children with HIA and those with twice-exceptionality (HIA-ADHD). Method: A cross-sectional, descriptive ex post facto study. Participants were 54 children aged 7 to 10 years, evaluated using the WISC-IV and the BANFE-2 neuropsychological battery. Descriptive analyses and independent sample mean comparisons were conducted using SPSS. Results: No statistically significant differences were found between groups in visuospatial, verbal, visual, or numerical working memory tasks. Conclusion: High intellectual ability may have a protective effect on working memory in children with twice exceptionality, mitigating the typical negative effects associated with ADHD.