ABSTRACTThe importance of advertising to children has been under scrutiny for more than two decades. In order to determine whether or not they fully understand TV advertising, two focus groups consisting of Group A (children aged 4–7) and Group B (those between the ages of 8–12) were conducted in the northeast metropolitan area within the United States. These two separate focus groups were carried out in order to ascertain their altitudes in response to television commercials.The results revealed that the younger group of children could not understand the purpose of the advertisements nor separate the ads from the program while the older ones could accept the idea and purpose behind the commercials.