The purpose of this study were: 1) to develop a ”Moral Realism Development Scale” for the pre-school and school age children; 2) to understand children’s moral realism development among ages; and 3) to investigate children’s realism development in different sex. The instrument used in this study consists of 19 stories, which are based upon the Piaget’s theory. The samples, total 101, including the age 3, 5, 7 and 9 children, were selected from of Tainan Teacher’s College, and were chosen by the stratified random sampling method. The collected data was conducted by the Pearson Product-moment correlation method, T-test, one-way ANOVA, and Scheffe’s multiple comparison method. The major findings are as the followings: 1.The score of moral realism development is gradually increased by ages. 2.The scores of the age 3 and age 5 show that some pre-school children have developed moral judgement ability. 3.The score difference of moral realism development between age 5 and age 7 group is very dramatic. 4.The score of moral realism development makes no significant difference between sex.