A rationale for teaching beginning reading from a learning theory perspective that is compatible with Jean Piaget's theory of cognitive development is presented in this paper. The model offered is based on a linguistic analysis and on current research. The logical thinking skills characteristic of each stage of development proposed by Piagetian theory are related to the model and contrasted with cognitive-based approaches to beginning reading. The continuing public concern for teaching the basic skills is discussed in terms of the three types of knowledge described by Piaget. The paper notes that current research with learning handicapped and culturally different children stresses the importance of differentiating decoding from those tasks appropriately labeled developmental. It concludes with suggestions for applications of these principles to beginning reading, remedial reading, and the bilingual classroom. (Author/FL)