Introduction: The aim of this study is to examine children’s moral reasoning and logical reasoning processes and the relationship between these two mechanisms. In the present study the focus is on the relationship between the factors such as fair sharing, equality, merit, ownership, opportunity in the resource allocation and logical reasoning among the children aged 5-7.Methods: In this study, which aims to examine how the logical thinking skills differ according to the children’s moral reasoning process, a survey design approach was used. Participants were 92 children aged 5 (female N=13, male N=14) and aged 6 (female N=17, male N=18), aged 7 (female N=17, male N=13). The data collected from the moral and logical reasoning tasks were analyzed in two steps. At the first step the answers of the participants were scored. At the second step their justifications were categorized. To test out hypotheses we used two general linear models to examine the age effects of Age (5-7 years) and Reasoning (equality, ownership, merit, opportunity) on children’s evaluations of the vignette characters’ actions. Age-related changes in children’s evaluation and their logical reasoning skills related to initial distribution and transfer status were analyzed by the variance analysis.Results: Based on the findings of the study it can be stated that the children in the age group of 6-7 evaluated negatively the reward distribution based on the outcomes due to their concerns about the inequality in the opportunities and the violation of the principle of equality. The findings of the study indicate that there is no significant difference in children’s logical thinking skills depending on their age. As a result of the study, it is found that although there is no direct relationship between the moral and logical reasoning processes of children, the children who can reject the AC type inference predominantly emphasize the principle of equality. Although there is no significant relationship between moral reasoning and logical reasoning processes, it can be said that children with higher levels of logical reasoning much more frequently emphasize the principle of equality in moral reasoning process.Discussion: Research indicates that children aged around 5 consider the reward distribution based on the outcomes fair. Older children, on the other hand, evaluate the inequalities in resource distribution as unfair. These findings support the results of the study suggesting that older children consider inequal source distribution both at the first case and at the transfer cases unfair. The children’s approval or disapproval of the transfer varies based on their reasoning processes. They support transfer if they emphasize the principle of equality, but they do not support it if their focus is on the principle of ownership. Older children are found to have a commitment to the principle of equality, and the difference between the 5-year age group and the 6-7-year age group is remarkable in this regard. Similar findings are reported in the previous studies, and it is generally stated that younger children are more selfish and that the tendency to distribute resources equally becomes dominant due to the increase in the age of children. Although there is no significant relationship between moral reasoning and logical reasoning processes, it can be said that children with higher levels of logical reasoning emphasize the principle of equality in moral reasoning process much more frequently.Conclusion: Cognitivists argue that cognition and particularly reasoning have significant roles in making moral decisions. It suggests that children whose logical thinking skills are higher than others understand the necessity of equality to ensure fairness. The basic information on logic should be taught and introduced to the children from an early age. In addition, children should be ensured to use these methods through connections with both daily life and other courses at schools. It is thought that having basic logic knowledge by children will affect positively their cognitive, affective and social development. In order to examine this effect, a logic program including simple logic rules and basic inference types should be developed and the effects of such programs on the cognitive, affective and social development of children should be examined.