This paper discusses the common cognitive features characterizing children's most frequently referred problems, with an emphasis on the difficulties' prevalence, gender ratio, and family incidence. The efficacy of cognitive treatments is examined in terms of dropping-out, regression, and generalization. In view of Piaget's notion on the concrete thinking of children, it is suggested that cognitive therapy be adopted for children by translating abstract, holistic concepts into concrete examples and by relating to day-to-day events which children can use, relate to and understand. Two cases studies are presented to illustrate the cognitive therapeutic process with young children.