A study to investigate the differences in cognitive development between sighted and visually impaired children in the Republic of China, as measured by Piagetian tasks of conservation, indicated that age and vision were two significant variables contributing to the attainment of conservation with young visually impaired children, who were more apt to be nonconservers; the order of difficulty of eight conservation tasks for the partially sighted children was more similar to that of the sighted children than to that of the blind children, with the blind children differing greatly from both the partially sighted and the sighted children; a one-to-four-year developmental lag in the attainment of conservation was found in blind children compared to the sighted and partially sighted children; blind children made up these development delays at the age of 11; and the explanations given by the conservers among the sighted, partially sighted and blind children were similar; the explanations given by the blind and partially sighted nonconservers, however, demonstrated more variability than those of the sighted nonconservers.