This paper reports two studies designed to investigate the relationship between conceptions of distributive justice and perspective taking in preschool children. Subjects in the first study were 39 white, middle-class 4- and 5-year-old children. They were administered a concrete object form and an abstract picture form of a perceptual role-taking measure. Their moral reasoning about distributive justice was assessed verbally in a hypothetical situation and behaviorally in a real situation. Results indicated that children were better able to role-take with real objects than with pictures and that their moral reasoning was at a lower, more egocentric level in the real situation, where the rewards were edible, than in the hypothetical situation. Results also showed a moderate relationship between perceptual role taking and moral reasoning. In the second study, twenty other 4- and 5-year-olds were presented with two sharing dilemmas. Each dilemma was presented both in a picture story and in a real situation in the classroom. Subjects' social perspective taking was assessed in an interview and their cognitive role-taking ability was assessed behaviorally. Results showed that the children's moral reasoning was fairly consistent across a variety of distributive justice dilemmas and that the behavioral assessment of their reasoning appeared to be valid. Findings also showed an intercorrelation of perceptual, social, and cognitive role-taking measures, all of which were shown to be related to moral reasoning in preschoolers. (JMB)