Children are considered by many one of the most vulnerable of all media audiences. After a discussion of the uniqueness of child audiences and commercials' effects on them, this article addresses the values of advertisers who purposely and inadvertently reach children with their messages. Three ethical theories are presented for use in recognizing the special consideration necessary for child audiences. Finally, a model proposed by Robin and Reidenbach (1987) is presented as a means of introducing ethical values and theories into (...) corporate decision-making policies regarding children and advertising. (shrink)