Death could be a beautiful thing, but it also could be a horrible one. In that all depends on how we think it is. This is why we are very interested in how children think about death and the death components presented in picture books. This research first discusses children's death development for the three-to-twelve-year olds, then analyzes the death concept exhibited in the sampled picture books. Through literature review and content analysis, we have concluded the following findings. Firstly, in chil dren's death concept development, the three-to-five-year-olds believe that death is temporary and reversible; the five-to-nine-year-oldsdo understand that death is permanent and final, but is also avoidable; the death concept of the nine-to-eleven- year-olds is mature. Secondly, the main components of children's death concept are the irreversibility, nonfunctionality, universality, causality, and personification of death. Thirdly, most of the picture books are emphasizing on the inherent effects of death, but the adapted literatures and fairy tales are on the contrary. Few picture books mention about the non-functionality of death, the afterlife world, and the personification of death. Some picture books describe the afterlife world in animated forms, religious ways or imaginative phrases. Death, Satan, De vil, the minister of God, Angel and God are the characters widely used for describing the death-man. Death is usually a result of internal causes found in most books under categories of the causality of death, pets or animals, relatives and friends. However, in the adapted literatures, fairy tales and war literatures, death is caused mostly by man-made accidents. We suggest that grown-ups must use plain words with a warm and honest attitude to discuss death with children. It may also depend on children's realization or their experiences about death to introduce death concept with picture books.