The purpose of this study is to examine the effects of the forgiveness enhancement program utilizing game and play for children from low-income families. A packet of questionnaires measuring forgiveness, self-concept, and the life satisfaction was administered to 20 children in the experimental group and 18 children in the control group. The program was carried out 8 sessions twice a week, 60 minutes per session. Both groups conducted the pre- and post-tests at the beginning and the termination of the program and only experimental group conducted the follow-up test at the 4th week after termination. The experimental group showed significant improvement over time in scores on the forgiveness, self-concept, and life satisfaction scales. However, no significant differences were in the control group. This result demonstrates that the Forgiveness Enhancement Program utilizing game and play is effective for improving forgiveness, self-concept, and life satisfaction of low-income family children.