This study used a Vygotskian perspective to compare child rearing values and beliefs of parents, especially in regard to self-directed activities of children, in the United States, Russia, and Estonia. Participating were 60 families, evenly divided by society and social class (middle or working class), each with a child between 28 and 45 months old. Families were located in Greensboro, North Carolina; Obninsk, Russia; and Tartu, Estonia. Interview and questionnaire data were collected from parents, and observational data were obtained from children observed in their everyday activities for 20 hours during 1 week, focusing on academic lessons, skill/nature lesson, play with academic objects, and conversation with adults. Findings indicated that middle-class parents rated self-direction higher, and control and discipline lower, than working-class parents, and were less likely to be concerned with spoiling their children by giving attention than were working-class parents. There were no cultural differences in parent values and beliefs. Children in Obninsk and Tartu were far more likely than those from Greensboro to be involved in skill/nature lesson. Middle-class children were more likely than working-class counterparts to be involved in academic or skill/nature lessons, except in Obninsk, where there were no social class differences in academic lessons. Middle-class children were more likely to initiate the activities of interest than were their working-class counterparts. (Contains 17 references.) (KB)