The aim of this study was to determine the play perceptions of children in early childhood. The study group consisted of four children (two preschoolers and two first graders) aged between 72 and 86 months. The study, designed in line with qualitative research approach, employed the phenomenological design. The data in the study were collected by means of photographs, drawing writing technique and semi-structured interview technique. In the analysis of the data, thematic and content analysis technique was used. The participants' perceptions of play are explained under three themes. In this regard, the perception of play has been examined under the themes of "Structural Features of Play" including concepts such as competition, happening in a certain time and place, existence of rules, existence of action, performing individually or in group, focus on fun rather than learning; "Affective Features of Play" including concepts such as its inducing happiness/excitement and "Play in terms of Ethical Features" referring to features of sportsmanship and obedience to authority. In the study, it was found that while the pre-school children stated that they should have a toy to play, the elementary school 1st grade students stated that they do not need a toy to play. While the pre-school children argued that it was possible to play both inside and outside the school, the first grade students emphasized that play is not possible inside the class.