The notion of children's working theories is an overarching outcome of Aotearoa New Zealand's early childhood curriculum document "Te Whariki." An ever-growing base of research and literature is available about the working theories children hold and ways that teachers might support working theory development. In this article, I draw on my doctoral research to build on the research and literature base to offer the spiral of working theory development model which provides a framework to understand the process of working theory development. Teachers can use this model to develop and enhance their strategies to better foster and support working theory formation resulting in enhanced learning outcomes for young children.