A study was undertaken to develop an evaluation procedure that could be used to analyze the cognitive requirements of instructional materials used to teach beginning reading. The study involved four phases. The first phase, an examination of the literature in order to create a basis for the development of assessment procedures, included an examination of the works of J. Piaget and of interpretations of his developmental theory. The second phase involved a review of research evidence and expert opinion concerning the major principles to be included in the procedure. The third phase, the actual development of the procedure, considered such factors as ease of use, time and training required for use, and objectivity. The fourth phase was a pilot study in which the procedure was applied to the selection of reading materials by educators and by the researcher. The findings of the pilot study suggest that the procedure would be useful in aiding writers and publishers to make needed changes so the basal texts will be more suitable for use with children at various cognitive developmental stages. (FL)