We analyzed the content of school-aged children's responses to a countywide in-class essay assignment in which they described what they are thankful for. Accounts were written in November of 2000 (n=152) and 2001 (n=196). We identified the most prominent themes of children's gratitude as well as differences in the themes that emerged before and after the September 11 terrorist attacks. We also examined sex and developmental differences in the gratitude themes. The most common themes were family, basic needs, friends, and teachers/school. Rescue workers, the United States and its values (e.g., freedom) appeared more frequently in 2001 than 2000. Girls expressed more gratitude than boys for a variety of interpersonal relationships; boys were more grateful for material objects. Older children mentioned several themes more frequently than younger children. Implications are discussed in the context of positive psychology.