Curriculum came from currere, a Latin word which means a race or a race course. It can be used for educational expansion and orientation, and disputing about aims and means of education. It can also be used as indicators in education reform. After implementation of the Early Childhood Education and Care Act (ECECA) 2011, topics about preschool educational activities and curriculum guidelines have engendered heated debate. This study holds the belief that ?education without philosophy is blind.? We try to construct contents of preschool curriculum for an ECECA age from a viewpoint of epistemological idealism. Results and suggestions will be provided as a reference for educators and those who care about early childhood education.