The purpose of the study is to develop the guideline of developmental appropriate learning for preschoolers from birth to five. The methods of focus group interview and analysis of literature were applied to the study. Sixty seven participants, including curriculum experts, child development experts, preschool teachers, child care workers and parents. The instrument used in the study was a self-developed semi-structured interview framework. A first version of a guideline of developmental appropriate learning for preschoolers from birth to five was developed. The results of the study provide some insights for educational policy makers and researchers for the further study.