Each course including PHILOSOPHY FOR CHILDREN is based on theoretical foundations. These fundamentals can be traced in the theories and views of philosophers, given the objective of the course intended to teach PHILOSOPHY to CHILDREN and also the overall generality of PHILOSOPHY itself. In this paper the views of Socrates, Plato, Descartes, Kant, Hegel, Nelson and Lipman were considered. Findings indicated that the views of Socrates, Plato, and Kant advocate a sense of PHILOSOPHY upon which the curriculum FOR CHILDREN is based, meanwhile the views of Socrates would support the curriculum in terms of methodology and the entirety of PHILOSOPHY. Dependence of Plato's views on education and its PHILOSOPHY provided an appropriate milieu FOR the development of a program as such.Emphasis placed on philosophizing and returning PHILOSOPHY to its own position as well as the similarity of Descartes' methodology to that of course of PHILOSOPHY FOR CHILDREN could be considered as the theoretical foundations of this course. The major contribution of Hegel to the course is his emphasis on teaching logic. The contribution of Nelson is to provide a practical experience similar to the methodology of Socrates in consistence with the aims of the course. Lipman as the founder of PHILOSOPHY FOR CHILDREN made a crucial contribution to the development of the curriculum.A shift from two-side dialogue to group discussion, the use of written texts, Plato's disbelief in democracy and his tendency to enter to dialectic from the age of 18 upwards, opposition of Kant with premature engagement of students and CHILDREN in philosophical debates, emphasis of Hegel on compliance with the government and the like are discrepancies of views of these philosophers with the curriculum in question.