This research explored preschool children's discourses characteristic and content of playing context. Random sampling was conducted to recruit 16 (9 boys and 7 girls) children from both middle /senior class of a preschool of elementary in Eastern Taiwan. In addition, researchers adopt semi-structured and individual interview strategies to collect the preschool teachers’ beliefs about the playing context, the relationship between the topic of curriculum and playing context, as well as, the messages about the playing context and toys. Those revelations could help researchers to understand the preschool children's discourses characteristic and content of playing context. Besides, the research videotaped and observed the participants when playing without affecting their playing experience about a month. Results revealed that (a) preschool children's discourses characteristic in the playing context reflected both their family life experience and the knowledge learned in the preschool; (b) preschool children's discourses content of playing showed the deep impression from those activities of their family experience and their favorite curriculum of preschool.