This paper describes the origins of a corporation producing computer software for children, lists criteria for software design, and describes work done with computer graphics for children. The corporation, called The Learning Company, had its origins in a project set up to create playful learning programs for children ages 3 to 13. The project was funded by grants and, when the second grant was received, a corporation was formed with the purpose of producing logic and geometry programs for 7- and 8-year-old gifted children. Subsequently, venture capital financing was obtained and the company was founded. Tests of the software produced indicate that children as young as 3 can use both graphics editing programs and graphics-based computer learning games to gain spatial and prereading concepts. Children as young as 7 can create and transform representations of three-dimensional objects on a computer, learn about computer logic circuits, and work with programs that can help them prepare for the computer age. According to the author, the capabilities of young children using computer graphics are only beginning to be explored; researchers may soon need to revise models of child development to match preschoolers' performance with computers. (Author/RH)