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Bae, Hee Sook. 2012. Selection of Basic Concepts Based on Conceptual Understanding Test on First Words of Young Children 3 to 4. Korean Journal of Linguistics, 37-4, 867-884. Language is a system of signs composed of signifier and signified. It is the meaning(signified) that the speaker wants to transmit to interlocutor. The language development in early age is a process to find symbols(signifier) based on the basic-concept which is previously formed (Bloom, 1995; Mandler, 2004). Such a system of basic-concept and early vocabulary is a fundamental of cognitive development and language development because the conceptual system is a starting point of specialization and systematization of concept which is necessary for acquiring the knowledge from the environment. Nowaday, a number of studies focus on the issue of basic concepts in various fields related to language development(Brenza et al., 1981, Kong & Anthony, 2011). However, since there exists no adequate list, most studies are based on Boehm’s list(2011). Thus, this research proposes 168 basic concepts that we obtain from two stages; we firstly select the list of basic concept candidates by matching early vocabulary and pre-existing conceptual system for all ages, and secondly test understanding level of children aged 3 to 4 in Seoul and Jeonju. Not only, the research result suggests the system of concept in normal early age children, but it also can be a criterion for finding damaged area in children with language developmental disability (Good Gang-an Hospital).