The publication and subsequent distribution and dissemination of "Birth to Three Matters, A Framework to Support Children in their Earliest Years" (DfES, 2002) marks a significant breakthrough in government recognition of the importance of the years from birth to three in shaping children's later learning. However, the Curriculum Guidance for the Foundation Stage, published the previous year, focuses upon the years from three to five. In this paper, Lesley Abbott and Ann Langston challenge the view that the Foundation Stage begins as children reach their third birthday, but rather that children are competent learners from birth, and it is at this very early stage that true foundations are laid. (Contains 3 tables.)