We examined the factors associated with mothers` work-family conflict in dual-earner families with young children. Based on the ABCX model, we focused on mothers` resources (B factor) and perceptions (C factor) with regards to work and child care. Work-family conflict consisted of both work-to-family conflict and family-to-work conflict depending upon the direction of work-family spillover. Data came from 330 mothers who had full-time jobs, had at least one child younger than elementary-school age, and lived in Seoul at the time of data collection. A multiple regression analysis showed that weekly working hours, daily commuting time, availability of the child care leave benefit at the workplace, having taken advantage of the child care leave benefit, job involvement, and daily parenting stress were associated with employed mothers` work-to-family conflict. We also found that the mother`s age, education level, daily commuting time, having taken the child care leave benefit, job involvement, daily parenting stress, and guilt about using non-parental child care were significantly related to employed mothers` family-to-work conflict. These findings suggest that resources and perceptions in both the work and child care domains are important factors in reducing employed mothers` work-family conflict and in reconciling their work and family responsibilities.