A comprehensive health care to children implies in caring for their development, by perceiving the needs based on a suitable reference to children's specificities. This theoretical study aimed to analyze the "irreducible needs of children" frame of reference, based on a child development theory. We performed a comparative analysis between the contents of children's irreducible needs and the components of the Bioecological Theory of Human Development. An extensive correspondence was verified among the components of the Bioecological Theory and the following essential needs: ongoing nurturing relationships; experiences tailored to individual differences; developmentally appropriate experiences; limit setting, structure and expectations; stable, supportive communities and cultural continuity. The need for physical protection, safety, and regulation is not explicit in the elements of the theory, although it is also verified in their definitions. We concluded that the irreducible needs' reference can support nurses in health care and in child development promotion.