This article presents the results of empirical research focused on the study of the value attitude of children of middle preschool age to the family, which we consider as the basis of spiritual and moral formation of preschool children. It is the attitude to the closest adults, as objectively proved by the cultural and historical concept of L.S. Vygotsky's development, that has the most decisive importance for the effectiveness of the whole process of personal formation. Given that moral development is not only an important component, but also the indicator of the full development of personality (studies F.A. Akhmatova, Z.Y. Barysheva, B.M. BIM-Bada, E.V. Bondarev-skaya, T.I. Vlasova, V.I. Dodonov, A.V. Mudrik, N.D. Nikandrova, L.I. Novikova, E.G. Ossovskogo, V.G. Pryanikov, Z.I. Ravkin, I.N. Sisimskoj, G.N. Filonov and many other researchers), we believe that the moral standards of the relationship to their friends and family, and formed in the process of interaction with them in the framework of family education in the future, having become a habit, the child will carry and the rest of society. Based on the results of research, as the most important component components of the value relationship of preschool children to their loved ones, we have identified a cognitive component, suggesting the presence of children's systemic knowledge of the rules and regulations of interaction; affective component, the component that determines the modality of the child's emotions and determines the nature and direction of his attitude to close adults; behavioral component, which, in our opinion, is a specific integration of the first two, and an indicator of their level of development. Taking into account the selected component components of the value attitude of preschool children to their loved ones, we have developed and tested an experimental diagnostic program, objectively proved the existence of the relationship between the level of value attitude of children to their family members and their spiritual and moral development.