The main purpose of this study is to explore the factorial structure of emotional labor, and to investigate the correlation between emotional labor and job burnout. The data are collected through questionnaires from a sample of 377 preschool teachers from Kaohsiung City, Kaohsiung County and Pingtung County. Statistically, structural equation modeling (SEM) is applied to the quantitative procedures of parameter estimations and model comparisons. According to confirmatory factor analysis, a two-factor orthogonalized model is supported. Path analyses show that job burnout is significantly influenced by emotional labor. Those findings will give helpful information to preschool teachers human resource management and future study.