While building preschool curriculum that incorporates both care and education, the staff members should clarify their effective goals and theoretical framework that correspond to the actualities of the preschool and are approved by all the members. For this purpose, action research was conducted at Minan private preschool and a relevant procedure was developed. The staff at Minan preschool worked in collaboration with an external consultant to clarify the theoretical framework of the care and education provided at the preschool. The consultant collected data from the preschool to identify its effective goals of care and education. Furthermore, he compiled the materials necessary for the staff to determine whether or not his findings could be considered as valid goals. The consultant then shared his data with the representatives of the Minan staff for their feedback and made appropriate revisions. Moreover, he collected data from the preschool to identify its theoretical framework that comprised complete care and education. He then shared these findings with the representatives for their feedback and revised the data accordingly. Thereafter, as shown in this paper, the staff members and the consultant jointly developed a curriculum involving care and education for preschool in the following order: 1 The staff members revised their list of goals to make it consistent with the goals pertaining to care and education that are stipulated in the Day Care Guideline. 2 They revised the descriptions of all of their goals and determined the order of their goals in keeping with the theoretical framework of the complete care and education provided in the preschool. 3 They revised the descriptions of their composition of contents with respect to the care and education provided in the preschool in accordance with the descriptions and order of their goals. 4 They set the aims and contents of each class on the basis of the Day Care Guideline. 5 They prepared tables to outline the development of the preschool curriculum of care and education in order to achieve their aims and to clarify the theoretical framework mentioned above. 6 They customized the contents required for performing important activities in each class and converted them into tables to further the development of the curriculum of care and education. 7 They added the required descriptions in the tables to clarify the additional features of the preschool. We verified that by following the above order, it is possible to build the preschool curriculum by using previously compiled contents on care and education in preschools if all the staff members can clarify their effective goals and theoretical framework for complete care and education and consistently adhere to them.