Regarding the reliability of children's reports, research indicates that the type of questioning and memory tasks used can affect the accuracy of a child's report. Children can accurately report principal actions that have occurred, and at least by 5 to 6 years of age, can resist suggestion about a perpetrator's physical description and the actions in a personally significant event. Although adults have typically been reluctant to believe children, recent surveys suggest that adults do believe children are capable of giving accurate accounts of events. This paper provides guidelines for the investigative interviewing of children and discusses the factors in the decision about whether a child should testify. These include competency, demeanor, confusion about the facts, mental or emotional conditions, and the trauma induced by legal proceedings. Guidance for preparing children to testify covers environmental considerations, children's understanding of legal proceedings, preparation for direct examination, and preparation for cross-examination. 92 references.