The purposes of this study were firstly, to examine the emergence of complex strategies for emotional regulation in 3 and 4 years old children, and secondly, to analyze the corresponding relationship of the preschoolers' strategies for emotional regulation and their mothers' responses. The subjects comprised 66 preschoolers(33 boys, 33 girls) and their mothers in J city. The results were as follows. First, the preschoolers' strategies for emotional regulation in frustrating episodes occurred in the following order; instrumental behaviors, cognitive reappraisal, distraction behaviors, and comforting behaviors. Second, the mother's responses to frustrating episodes occurred in the following order; cognitive reappraisal, instrumental behaviors, comforting behaviors, and distraction behaviors. Third, the corresponding relationship of the preschooler's strategies for emotional regulation and the mothers' responses to frustrating episodes were found to be of a similar patterns (e.g. preschoolers' cognitive reappraisal strategy and mothers' cognitive reappraisal response). Keywords：유아의 정서조절전략(preschoolers' strategies for emotion regulation), 어머니 반응(mothers' responses).