This research is a descriptive study aimed at comparing the value acquisitions of children of divorced and non-divorced parents. The study consists of 57,296 children who attended pre-school education in Ankara, in 2018. Of this sample was 54 divorced families and 4-5 year-old children of the same class and of the same socio-economic level and gender, who agreed to work. In order to reveal the compatibility of the data for normal distribution in the statistical analysis, Shapiro Wilks's test was used due to the unit of numbers. The Spearman's correlation coefficient was used in the relationships between data that did not emanate from the normal distribution. When analyzing the differences between the groups, Mann-Whitney U Test was used in cases where the variables did not come from the normal distribution. As a result of the Spearman's correlation coefficient analysis, the relationship between total scores obtained in the forms which applied to families, teachers and children in order to determine the value levels of children in both divorced and non-divorced families, was completely positive. And the scores obtained from teacher-child forms in all children from divorced family, and non-divorced family was significant and positive. As a result of the research, according to the results from the family-child and teacher form, as regards friendship/sharing, honesty, co-operation, respect and responsibility value, the average scores of children from non-divorced families were higher than the average scores of children from divorced families.