The chapter considers perspectives on learning and how these can influence what is taught and how it is delivered. The views of key theorists, namely Rousseau, Piaget, Vygotsky, Skinner and Bruner, will be discussed, along with how they impact upon approaches used. Different learning environments will be explored along with a possible rationale concerning why they should be different. The effect of the international view of early years learning will be considered in terms of sharing ideas and converging practice through placing specific elements in different and changing contexts.