The purpose of this article was to describe a taxonomy of pretend play for children with disabilities based on a systematic review of the literature to characterize pretend play. Thirty-seven studies were identified as measuring pretend play in children with disabilities. Several inconsistencies were found in the measurement of pretend play across these 37 studies. The taxonomy was developed to provide a precise, operationalized definition of pretend play for current and future analyses. Also, numerous implications for future research emerged from the analysis of this literature. (Contains 4 tables.)