The aim of this essay is to develop a formal reconstruction of Greek arithmetic. The reconstruction is based on textual evidence which comes mainly from Euclid, but also from passages in the texts of Plato and Aristotle. Following Paul Pritchard’s investigation into the meaning of the Greek term arithmos, the reconstruction will be mereological rather than set-theoretical. It is shown that the reconstructed system gives rise to an arithmetic comparable in logical strength to Robinson arithmetic. Our reconstructed Greek arithmetic is (...) then compared to modern developments in the foundations of arithmetic. Finally, it is shown that our reconstruction can help to clarify some issues in Plato’s philosophy of arithmetic, especially the question if Plato’s views can be compared to 19th – 20th century developments in the logical construction of arithmetic. (shrink)