Abstract The main purposes of this study are: 1. To design an instrument for diagnosing the elementary children's concepts on acid and base, 2. To investigate the current situation of the children's concepts on acid and base, and 3. To assess the relationship between students' concepts on acid and base and the hierarchy of their cognitive development. The study paid equal attention to both quantitative and qualitative issues. The steps of the method were: 1. to take a small sample for the pilot study of paper-pencil test and interview and then revise the questionnaires, 2. to take a larger sample and assess them, and 3. to assess the relation, if any, between children's misconceptions on acid and base and their cognitive level of operation which was measured by using the Chinese Version of Inventory of Haget's Developmental Task. The study found that the children in higher cognitive level had higher percentage in correct answers about the properties of some acids or bases. Children's misconceptions may originate: 1. From daily experience and observation. 2. From the wrong use in language. 3. From scientific terminology combining children's innate idea. 4. From misconception learning. 5. From confusion about the analogies. These findings were similar to Head's (1986).