There are a variety of online websites for kids to visit that feature great subtraction and borrowing games for students to practice their skills. Sites like "Fun 4 the Brain" are free and also feature multiplication, addition and division games for students to use as their math skill needs mature. There are also sites that require registration and a fee to visit. If computer games are something you're interested in but safety is a concern, many subtraction computer games come on DVD for private use without Internet access.
More traditional board games like "Monopoly" and "Trouble" can teach a variety of number skills as well as subtraction. In both the game of "Life" and "Monopoly," the players must work with money, borrowing, paying for things and making change. Practicing both addition and subtraction are essential. A game like "Trouble" seems to be about counting and sequencing but when players begin strategies and can split moves between more than one piece, addition and subtraction come strongly into play.
Fun games that kids play every day can be customized to turn them into subtraction or borrowing games that can build skills as they play. Any games that feature kids making change with money like store games using a play cash register or a pretend bake sale or even a real lemonade stand requires subtraction and borrowing skills. Another example is the game Red Light/Green Light that can be customized to practice addition or subtraction. For example, the leader calls out, "step back 5-3."
Basic card games like "war" or "Uno" can be very useful in building addition, subtraction or even multiplication skills. Be creative with setting up rules for more traditional games and make adjustments that help build the skills in which you're most interested. Use the scoring times during the games to see who is winning and by how much. Ask players to use subtraction to figure out how many more points others may need to pull ahead or win. Dice games like those suggested at the Scholastic website can also give you ideas for exercising borrowing, subtraction, addition and multiplication skills.