This study focused on investigating the first grade students using to reflect the representation of time on their drawings, and compareing the differences of drawings and gender between children from urban and rural areas .The subjects were 150 first grade students in public elementary schools of New Taipei City. Research method applied the qualitative and quantitative analysis. There was all children drawings of the representations of time ; personal information and descriptions of drawings. The results of this study as follow: The factor of drawings style, most of first grade students tended to describe events at a single time temporal, especially describing the past. The content of drawing realating to cultural perspective was the highest percentage. The scondary category of drawing contents which drew electrical products was markable high percentage ; there was no significant difference of the representations of time on drawings between children from city and rural school ; genders too.