This research approaches the meaning of the game of make-of-counts in daily of children and the educators of the Infantile Education of the city of Aripuan. For the development of this we carry through a comparative study that made possible in them to understand what in the child says to them when she plays of make-of-counts and what the educators of the Center of Infantile Education Albertina Felcio Dos Santos perceive when the same ones enter in the imaginary world. For this we made comments and we describe daily scenes of the game of make-of-counts on the children of the groups of Maternal III B (4 years), Maternal II B (3 years) and Preschool (5 years), we witness moments where the child through the imaginary game obtains to go of a level to another one of the development living deeply situations that are distant of its real development. The interviews with the professionals of the respective groups had been carried through in the same period of the comments, where we evidence that they always disponibilizam space and materials that take the child to enter in the game of make-of-it counts and understand importance of the game of make-of-counts in the education process learning. We use to the sociointeracionista theory of Vygotsky where it approaches the importance of the toy, of the game of make-of-he counts and the concept of zone of proximal development in the process of development of the child. Word-key: zone of proximal development, game of make-of-counts and sociointeracionista theory of Vygotsky. INTRODUCTION In this work we approach on the meaning that the game of make-of-counts assumes in daily of children and the educators who are inserted in the Infantile Education. We present as main objective of our research to develop a comparative study to understand what in the child says to them when plays of make-of-counts and what the educators who act in the Center of Infantile Education Albertina Felcio Dos Santos, of the city of Aripuan, perceive when they enter in this imaginary world.