This study examined whether preschool children`s meta-socialization (conceptions of social situations) and their responses differed according to the children`s gender. The participants were 78 preschool children living in Seoul, Korea. The results showed gender differences in the children`s conceptions of social situations and in their responses to social situations. Firstly, a girl`s conceptual judgments about social situations were more developed and dependent on the teacher`s authority. Secondly, the boys showed direct and physical responses, while girls showed indirect, linguistic, and emotional responses in moral and social-conventional situations. In addition, girls made more frequent responses to ``Choice Assertion`` in personal situations than boys.