Rich symbolic actions pave the way for introducing 'play with social roles', which represents a more complex stage of early childhood development. If children can use verbal means, actions with objects and symbolic actions for representation, it is possible to include them in a group of play with social roles. The goals of play actions are the goals of representation. Symbolic play is an essential manifestation of positive psychological development during early childhood. Early childhood institutions in Mexico use any kinds of play without any consideration of the level of development of children. Consideration of the structure of play activity and of the elements of the contents might be very useful for its implementation with young children. The discovery of varied verbal and non-verbal actions within imaginary situations highlights the emotional character of young children. Each time it is necessary to establish roles, actions of each character and means of the play.