In this paper a new procedure of division is proposed and the corresponding didactical elaboration is sketched. As it is well known, each procedure of division splits into a number of cannonical ones. The proposed elaboration is carried out in two main steps: the cases of cannonical division by a two digit divisor, and the case of ling division. In order to make division easier, in the first step, a divisor is rounded up, increasing its first digit by 1 and replacing the second one by 0. In the same time, the dividend is rounded down replacing its last digit by 0. In this way the calculation is reduced to division by a one-digit divisor. This step is technically important and should precede the case of long division.