The purposes of this study were three-fold: first, to examine developmental trend of letter copying by preschool children. An attempt was made to evaluate the shape of letters in terms of segmentation/ construction. Second, this study aimed to examine the effects that might be caused by a difference of sex. The third purpose of this study was to see the relationship between the ability to form letters and visualmotor skills. The subjects were ninety 3-to-6 year old preschool children. Each subject was asked to copy six “Kana” letters and, at the same time, was individually given a Draw-A-Man Test. The main results were as follows: a) The developmental changes observed among the present subjects proceeded in the following order: (1) unintelligible,(2) miscellaneous,(3) proper segmentation,(4) proper segmentation as well as construction. b) No difference was seen due to children's sex, once they were able to respond to the letter writing tasks. c) A significant positive correlation was recognized between the developmental changes in letter forming and the visual-motor abilities.