The subject of this study is the parents of kindergarten students, aimed to investigate relevant learning attitudes of preschool children to their native language, Mandarin and English. A questionnaire survey was adopted for this study. Parents in Taiwan were divided into four regions, and three kindergartens were randomly selected in accordance with the level of urbanization. The total number of questionnaires collected was 320, with a response rate of 63%. There are four conclusions made from this study: 1. With regard to language learning, parents generally consider learning Mandarin for preschoolers to be most important, following by the native language and English. 2. Comparing parents who live in Northern Taiwan with those who live in Southern Taiwan, the former pay higher attention to Mandarin learning, but less attention to native language and English of preschoolers. Meanwhile, parents who live in more urbanized areas are more in agreement with the attitude of having preschoolers learn the native language, and are less in agreement with having children learn English in their preschool phase. 3. The age, degree of education and level of urbanization of parents will have an impact on the interaction between parents and children in using the native language. The older the parents are, the more they tend to use the native languages to interact with young children. On the other hand, parents with higher education and those who live in a more urban environment using the native language during family interaction less often. 4. Surprisingly, the data reveal no correlation between families using native language and parents attitude to children's language learning.