Teaching children in early childhood handling the subject of death is under dispute because death is a taboo in Chinese culture. It is also a challenge to teachers in Taiwan because they generally lack of pedagogical knowledge about death. In this study, literature about Life-and-Death Education (LDE) is collected and organized first to understand the recent development and situation of LDE in Taiwan. Opinions on LDE in early childhood are then collected with questionnaire investigation and interview. Results shows that most participants consider the LDE is needed and can be applied to children in early childhood. According to the literature review and participants' opinions, we suggest that early childhood educators need pedagogical knowledge of LDE. In addition, while they put LDE in practice, the educators should be cautious because this issue is still very sensitive for some people in Taiwan.