The purpose of the current study is to examine the kinds of instructional practices in school and home for Korean-letters-writing skills of preschool children. Specifically, the study analyzed the differences in the practices between the theoretical approaches (the wholistic and the coding-based), and according to the teacher`s educational level and teaching periods, also according to the mother`s educational level. The subjects of the study is 210 mothers of kindergarteners and 210 kindergarten teachers :from a large city in Korea. The questionnaire was consisted of items about the methods and the materials parents used at home and teachers at school to teach their children how to write Korean letters and words. The results of the study were as followings: 1. There was a significant difference between mothers and teachers of kindergarteners in the theoretical approaches to the way the writing skills for Korean letters and words should be instructed. Teachers showed more wholistic approach compared to mothers. 2. Also, there were significant differences, in general, in the practices at home and at school for the kinds of activities and the materials involved. 3. The analysis of the differences according to the educational levels of mothers indicated that mothers with higher educational level showed more wholistic approaches to letter instruction. Also, there were significant differences in the practices according to the educational levels of mothers 4. Having an older brother and sister did not make significant differences in the theoritical approaches to letter instruction, however, made some differences in the proactices involved in teaching letter writing. 5. There was a significant difference in the theoretical approaches by teachers according to the educational level of teachers. Compared to the vocational college graduates, four-year college graduates showed more of wholistic approaches to teach letter writing. However in pracitices, the differences were found in part. 6. The teaching period of teachers made a significant difference in theoretical approaches and in practices in part, with the longer the teaching experiences being the more wholistic.