The purpose of this study was to explore the rationale about organizing learning environment in preschools. Articles reviewed were the main method to conduct. Researcher took Reggio Emilia's learning environment as an example, then summarizes some concepts that we can use in preschool. Those are ”respect children”, ”learning through all kinds of representation”, and focus on ”interaction with the society”. Furthermore, researcher described the environment arrangement of Reggio base on those concepts. Moreover there was a check list base on those concepts we could exam preschools' learning environment in Taiwan's context.