There is an ongoing debate in Sweden concerning the importance of moral responsibility among adults as well as among children. To encourage children to develop moral standards is one important intention in Swedish preschool and school. Children are learn to help others in need, to respect others integrity and to understand one another's feelings.The main aim of my research is to investigate how children create moral values. By following a group of children during their last year in preschool and their first year in school I will study how children create moral values and how they position themselves in relation to dominating discourses. Following children's moral/ethical negotiations and actions, letting children's perspectives come forward in all their complexities during a period of change, the transition from preschool - school may shed some light on one level of children's ways of being moral in a changing world. Cast against the backdrop of a changing society, which affects the individual on several levels, the moral/ethics of children may be seen in a societal perspective. Against the backdrop of traditional moral theory, I intend to use the concepts "moral" and "ethics", as defined particularly by Bauman and Levinas from a post-modern perspective, as a starting point. I view the work of Gunilla Dahlberg, Professor at the Stockholm Institute of Education, where she links Levinas' ethical view to pedagogical work with focus on "the ethical meeting", as both meaningful and developable; I hope to be able to use that dividing line as a starting-point in my dissertation.Central issues in my dissertation are: -Children's morals/ethics - negotiations and actions -Children's morals/ethics - when external norms and values change -Children's morals/ethics - the pedagogue's moral/ethical attitude The approach in the research process is ethnographical: the study will rely on participant observations, video observations and interviews with pedagogues. At this point I intend to conduct a pre-study to define the fundamental issue; becoming a human among human beings. By examining video observations and analysing current observations, the research issue, children's ethics in a changing world, can be further defined.A first selection of situations where the creation of ethical/moral values can be observed is necessary before the main study; negotiation - action, play - learning, rules - norms, conflict - reconciliation are possible starting points when making the selection. The pre-study will hopefully guide the research towards more precisely defined questions concerning the central issues. Keywords: Preschool children, ethics, moral, transition