The main purpose of this study was an investigation of children`s conceptions of death from a developmental point of view. Specifically, this study attempted; a) To identify the gradual age which related increase in children`s concepts of death b) To identify the acquisition age of the concepts of death. c) To identify and define the children`s acquisition of tlie concepts of death which related to Piaget`s concrete-operational stage. The sample of this study was four kindergartens and four elementary school in Taegu city. A child of 5-9 ages were units of observation, 320 children of the sample were respondents for the interview of this study. The specific interview questions used to elicit information about death conceptions of children : Irreversibility, Nonfunctionality, Universality. The data was analyzed by x^2 analysis. Findings of this study were as follows; a) The significant difference was found between acquisition rate of each concept of death and children`s age. b) The concepts of death was acquired between 6 and 7 years of age. c) The concepts of death was acquired at concrete-operational stage. d) Irreversibility and Universality of death was significantly related to the chidren`s levels of the cognitive development, but Unfunctionality was not.