The purpose of this study was to examine components of the song-leading process used by kindergarten teachers in Taiwan and the United States, including the critical matter of starting pitch. Five public school kindergarten teachers in Taipei, Taiwan, and five public kindergarten teachers in Seattle, USA, were invited to participate in this study on a voluntary basis. They were asked to teach six children's songs at six different times. Non-participant observations were undertaken in order to develop an understanding of how kindergarten teachers led children in singing a song, and to determine teachers' starting pitch. Each teacher was observed for her singing activities with children in 20- to 30-minute sessions. Results revealed that kindergarten teachers utilised similar song-leading techniques and that the teacher's location in Taiwan or the USA appeared to have no impact on these techniques. Most teachers requested, and even demanded, children's focused attention prior to beginning to sing the song. Teachers typically sang the songs at a medium volume, with little variation. There were differentiations, however, as to the provision of metre and the delivery of a signal for bringing into the singing of the song. Reference notes were seldom used, that is, there was little use by teachers of the presentation of a starting pitch in advance of the singing. Few teachers offered feedback to children as to the accuracy and quality of the singing. Finally, results also indicated that regardless of the nationality, the starting pitch of the songs sung by kindergarten teachers was generally dramatically lower than children's natural singing range, extending from G3 to D4. This study calls to mind the importance of providing kindergarten teachers with vocal skills, such that, they learn not only child-appropriate repertoire but also the critical means of teaching songs to children in a thorough-going song-leading process.