The present research tests the hypothesis that parental values and educational practices are intermediary variables between the socio-economic status (SES) of families and early learning in children. Our empirical study was based on 299 parents with children in their final year at eight French kindergartens. We constructed an explanatory theoretical model of early learning that brings together variables relating to parental values, parental educational style and educational practices linked to schooling. Path analyses were used to determine whether our model was consistent with our field data. Findings suggest that SES influences parental values in education. We also found that SES directly influences parental educational style. As previous research has shown, high SES families tend to be more responsive to their children's needs but are also more demanding of their children than other families. Results are discussed.