Extending Shulman's work, this study investigated kindergarten teachers' pedagogical content knowledge in developing play-based learning. Data were collected from focus group interviews with 29 teachers, head teachers, and principals in Hong Kong. Findings suggested the development of play-based learning is contextual. Teachers believed that ongoing complexities and dilemmas regulating their practice which required them to modify pedagogical strategies. Situated forms of knowledge were found as dispensable component shaping their professional practice. This study highlighted how teachers developed pedagogical wisdom to complement their practice involving the construction of effective play-based learning.