This study has two objectives. The first objective is to develop early mathematics and logical thinking area and activities guide. The second objective is to evaluate the early mathematics and logical thinking area and activities guide. The data were gathered by comparing the early mathematics and logical thinking area of Malaysia and other countries, interviewing 4 parents, administering questionnaires to 39 teachers who were selected randomly, interviewing 8 teachers prior to the development of the early mathematics and logical thinking area and activities guide, and interviewing 6 teachers after the early mathematics and logical thinking area and activities guide were pilot tested for suitability as well as observing the implementation of the teaching and learning process. The data analysis involved three phases that is identifying the needs of the study, developing the area and activities guide, and evaluating the suitability of the arca and activities guide.