From American Scientist
The instructions that accompany Sudoku often reassure the number-shy solver that “No mathematics is required.” What this really means is that no arithmetic is required. You don’t have to add up columns of figures; you don’t even have to count. As a matter of fact, the symbols in the grid need not be numbers at all; letters or colors or fruits would do as well. In this sense it’s true that solving the puzzle is not a test of skill in arithmetic. On the other hand, if we look into Sudoku a little more deeply, we may well find some mathematical ideas lurking in the background.