An empirical study of the way children talk about art experiences is described and the meaning of this talk in terms of the cognition it represents is investigated. The criteria serving as the basis for creation of content analysis categories are subject matter, sensory elements, formal properties, technical competence, expressive elements, general perceptual interest, extra aesthetic function, and communication. Responses from a sample of students from grades kindergarten through twelve rollowing attendance at an opera performance and following viewing a slide reproduction of an oil painting were obtained by means of questionnaires or structured interviews. Results of the analysis of data serve as guidelines for educators, increasing knowledge about capabilities of groups of children within broad age classification to respond to the arts. (SHM)