Prior research concerning young children's moral development has been conducted primarily in same-age environments. This study investigated whether preschool children's moral (helping) behaviors are related to younger peer-directed internal state language (talking about younger peer's feelings, wants, and abilities), perspective-taking skills, and attendance at a child development-oriented, mixed-age child care center. Twenty-one pairs of children (older peer: 4-6 years old; younger peer: 2-3 years old) were videotaped while playing with a toy and then with a puzzle. Results indicated that moral behaviors were positively and significantly related to frequency of vocal turns to younger peer, to perspective-taking ability, and to length of attendance at a mixed-age center. Also, data supported the developmental notion that perspective-taking ability is related to age. Results indicated that mixed-age group care settings may facilitate young children's demonstration and understanding of some aspects of moral development, helping behaviors and perspective-taking ability. Contains 12 references. (Author/BGC)