Young gifted children perform in the top 10% in assessments of cognitive, social, expressive or other abilities. The study first considers why, and how, cognitively gifted pupils in particular may face enforced underachievement as early as in preschool. A longitudinal multilevel model is developed to represent various types of interaction between individual pupil variables, home variables, and early educational variables. The theoretical model is then used to design optimal instructional and learning conditions for gifted and other pupils from the start of preschool. The conditions are elucidated in a set of educational, information and communication technology (ICT), and learning guidelines to improve play and learning practices in preschool and primary school. Some initial experiences in implementing the guidelines in Dutch preschools and primary schools are discussed and compared with school conditions for pupils with emotional and social disorders. (Contains 1 table and 1 figure.)