The purpose of this study was to review Taekwon-do masters\' perception of the cultural values inherent in Taekwon-do training and their young pupils\' internalization of such values during Taekwon-do training. For this purpose, the followning 4 study points were set up. The results of this study can be summarized as follows; First, how do Taekwon-do master perceive the cultural values of children\'s Taekwon-do training ? Taekwon-do masters\' perception of the cultural values ingerent in Taekwon-do training for elementary children in Korea may well be characterized by \' salute\' m \' ranking\' , \' mind emptying \' , \' purification \' , recognition of individual differences\' and \' mental training\' Second, how do children internalize the cultural values of Taekwon-do ? It could be confirmed that \'salute\' is materialized and internalized beginning from hanging into Taoist garment, \'fanking\' from belt fastening, \'recognition of individual differenes\' from pair training \' purification \' and \' mental training\' are materialized and internalized begnning from menditation, \' Purn-Sae\' and dual. Third, what are the educational implications of children\'s Taekwon-do training ? Whtat are implied by children\'s Taekwon-do training processes, masters\' perception of its culural values and children\'s internalization of the values ? The core elements of the interacions during children\' Taekwon-do training, for example such core elements of teaching as demonstraion , linguistic explanation, indication and compliment and such core elements of learning as \' following \' and \' repetition \' and interactions through master\'s demonstration, inter - children interactions through cooperative learning, ets. are all characteristics of children\'s On the other hand, they may interat with each other in a complex way to sustain the educational implications of children\'s Taekwon-do training. Namely, such components of children\'s Taekwon-do training as \' opponent trainee\' , \' children\'s Taekwon-do as etiquette\' , \'suppression of Chi\'all influence Taekwon-do education for children. The interactions between master and children during Taekwon-do training have thier own unique pedagogic characteristics. Such pedagogic characteristics are the very educational implications validating children\'s Taekwon-do training.