The study of children's concept of death and factors that affect its acquisition continue to evolve. In this study, the concept of death of 22 Israeli children (aged 5-12 years), were assessed using vignettes. Participants' understanding of finality, universality, inevitability, and total concept of death were explored using the Concept of Death Assessment (CODA). The child's developmental level was assessed using an interactive developmental tool based on a Piagetian/constructivist framework (R. B. Sund, 1976). Development was scored as a continuous, rather than as a dichotomous variable. In this sample, age was the only significant predictor of concept of death (p less than .01). Children had an accurate concept of death as young as 6 years, however, it was not possible to determine an upper age limit by which children had an accurate concept of death. The mean developmental score was 64.8% +/-18.7. Still, 45% of this sample had an accurate concept of death, and 95.5% had an accurate understanding of finality. Environmental factors unique to an Israeli sample that might affect concept acquisition are explored. Questions remain about the interrelationship of development and concept acquisition.