The main aim of this study is to observe the application of Higher Order Thinking Skills (HOTS) in teaching and learning through Communication component and Spiritual, Attitudes and Values component in preschool. This study was conducted using qualitative method and also using Daily Lesson Plan (DLP) of a practicum teacher at the kindergarten that was located in Ipoh, Perak. This study also uses Hermeneutics Method. This method is used to interpret the DLP texts that were written by the practicum teacher. A total of 13 Daily Lesson Plans from the week nine until the fifteenth week were reviewed by focusing on Communication component that was Malay language and English and also Moral Education for the Spiritual, Attitudes and Values component. The researcher analyses the Higher Order Thinking Skills in teaching and learning in preschool through Communication component and Spiritual, Attitudes and Values component. It was found that teachers uses only three levels of Higher Order Thinking Skills, i. e. application, analysis and evaluation in teaching and learning. However, only twice the level of thinking, created was used by teacher. Teaching and learning that was carried out did not include an attractive teaching aids. As a way to overcome the problem of teachers in teaching and learning, practical teacher must have wide knowledge through extensive reading in order to implement the various activities and more interesting.