This study developed from the hypotheses: (1) there is a sequential pattern in the development of children's abilities to coordinate perspectives, and (2) use of an urban environment in the Test of Coordination of Perspectives will result in an earlier development of the age-stage relationships tested by Piaget and Inhelder (Switzerland, 1963). Statistically tested hypotheses were: (1) there are significant correlations between the ability to coordinate perspectives and chronological age, intelligence, socio-economic status, and knowledge of left-right relationships; and (2) there is a significant difference in the mean scores of high and low socio-economic groups on the Test of Coordination of Perspectives when the effect of intelligence is removed, and also a difference between subjects living in urban as opposed to rural environments on the same test. The study involved the administration of an intelligence test, a test of right-left relationships and the Test of Coordination of Perspectives to 140 children from kindergarten to grade six, 5.0 to 12.7 years of age, enrolled in two schools reflecting high and low socio-economic classes, rural and urban environments. Results proved hypothesis 1 acceptable; 2 was not. The finding that there are differences in the developmental stages of children of the same age but with different IQs indicates that Piaget's age-stage relationships may be more closely allied to intelligence than to maturation and experience. (AJ)