The purpose of the study is to identify the different levels of perceived therapeutic alliance between mother and play therapist according to the mother’s cognition of play therapy and maternal nurturing behavior types. ‘Nurturing Behavior Scale (Choi, 2015)’, ‘Questionnaires for Playtherapy Cognition (Ok, 2017)’, and ‘Therapeutic Alliance Scale (Choi, 2004)’were used to get the data from 133 pairs of mother-play therapist of 133 child clients with the age range of three to eleven years to be analyzed through SPSS V.22. The results were as follows: First, according to the levels of play therapy cognition of mothers’, the level of perceived therapeutic alliance of each group showed differences. Second, mothers and therapists showed differences in perceived therapeutic alliances with the types of nurturing behaviors. Third, play therapy cognition and nurturing behavior types influenced to the perceived therapeutic alliance of each group. The limits and the implication of this study were included.