Norway and Sweden have similar histories within the field of early childhood education and similar traditions of state financial support for children. Recently, both countries adopted national preschool plans for children ages 1 to 5 years old. When comparing the two plans, the first noticeable difference is that the Norwegian approach gives teachers a detailed framework for their work with suggestions on content, methods to be used, and expected outcomes. In contrast, the Swedish plan is goal directed with a short introduction on the perspectives and values of children's learning and development. It contains almost nothing about the methods to be used. This article compares the two national plans in terms of their evolution, purpose, and content. The article also discusses how the plans reflect theories of learning and knowledge formation. (Contains 60 references.) (Author/LLP)