The development in childen's perspective-taking ability was interpreted as the co-ordination of view and identity of objects observed by children. The subjects (37 in all) were children in the same kindergarten, aged from 3: 5 to 6: 3. Four tasks were completed. Mugs were placed in a box, and children watched them through a small window made in the box. In the pre-test, they looked at the mugs only through the front view; they were not allowed to observe them through other windows. They were asked afterwards to reconstruct the placement of the mugs on the box. In a post test the same tasks were performed, but this time they were allowed to look from any side windows. The results showed that there might be three stages: 1) 3-year-old children lacked the specification of objects' orientation, 2) 4-and 5-year-olds made ‘view-centered’ or ‘identity-centered’ responses, and 3) children over 6 years of age were able to reconstruct the objects as they were.