To examine the effect of observers' motivational level (High or Low) on vicarious reinforcement (VR) using the direct comparison method between VR and direct reinforcement (DR), 88 preschoolers were divided into H-VR, H-DR, L-VR and L-DR groups. The motivational level was experimentally manipulated by subjects' need for a toy. During acquisition, Group VR observed Group DR's discrimination performance with reinforcement. On test trials both groups were given the same task without reinforcement. L-VR showed a lower correct percentage than L-DR, while no significant difference was found between H-VR and H-DR. This suggests that for VR to achieve the effect of the same level as DR, observers have to be highly motivated.