The purpose of this Study was to investigate the acquisition process of observational learning from two aspects, i, e, the effects of the vicarious reinforcement effects and the cognitive discrepancy felt by the Observer towards the Model's behavior. Sixty-nine preschool boys, with a mean age of five years and seven months served as Subjects. The experiment groups were; Discrepancy High-Discrepancy Low divided into four group each : facilitative effects groups(vicarious rewarded as manipulation), nonfacilitative groups(vicarious punished as manipulation), no consequence groups and control groups. Each group, except the control group, as shown a three-minute-colored film sequence in wich the players were a six-year-old boy and his mother. Three film sequences were followed; they were sitting in front of different toys(blocks, mini-car, book)and the mother read the book to the boy for thirty seconds. After leaving the mother the boy played with the mini-car for two minutes. In one the boy was "rewardcd" from his mother, in another he was "punished", and in the third he was neither "rewarded" nor "punished", i.e the mother did not come back to the room. Control group was shown only the film on toys. After looking at the film, the experimenter left the room for ten minutes and observed the subject's behavior. Then the experimenter came back to the room and told the subjects "Play by yourselvs". And the experimenter left the room for another five minutes. The manipulation of discrepancy was: the experimenter took the subjects into the play-room and pointing at the toys be asked "Which of the toys do you like best ?" Subjects whose answer was "mini-car" were deemed as discrepancy-low, because the Model's behavior was to play "mini-car". Results 1)In Discrepancy-High groups there was not any significant level among the groups on observational learning. 2)In Discrepancy-Low there was significant level on response tendency and time spent occured between the rewarded group the no consequence group and the punished group till the touching-toy behavior(U=7.op<.05, U=10p<.05). (TABLE 1, 2) 3)The same tendencies occured in the five-minute free play. (t=3.87 p<.002, t=3.39 p<.05). (Table 4) 4)TABLE 3 shown the responses time to block dislayed by the discrepancy high group. There was significant level between the rewarded group and the punished group. From this it may be generalization phenomenon on vicarious reinforcement in observational learning