This paper examines the relationship between beginning reading and cognitive development and reviews some of the research conducted so far. It is noted that children learning to read may be in various stages of cognitive development, some at a preoperation stage, some at a concrete operation stage, and some at a transition stage. Instructional implications stemming from these stage characteristics are discussed in sections concerning the child's concept of reading and written language, the task of decoding, the knowledge and learning of vocabulary and concepts, and the comprehension of ideas as it relates to areas such as experiential background, making inferences, understanding figurative expression, and being alert to overall structure. Implications for instruction suggest that the teaching-learning situation is best approached by teachers who recognize individual differences in children's cognitive development, who inquire how children understand something, and who help them develop new cognitive strategies. (MKM)