The main purpose of this reaserch was to examine deference of the effect of learning approach and age level to an efficient and effective soccer playing skill which is suitable for children's acceleration of development stages, is needed. The outcome of such research is applicable for the soccer skill learning for children at the school age level or at football schools. The research employs the experimental method with 2 x 2 factorial design. Fourthy male students of elementary school taken by purposive random sampling, were classified into four cells. Data of soccer skill are taken the MorChristian General Soccer Ability Skill "Test Battery. The treathment was conducted three times a week during eight weeks. Test were administered prior to and after eight weeks. The Research concludes that the playing approach model has better result than the practicing approach one does to the soccer learning skill. The result of learning of children at the l O-to-l Zyears-old age level is better than those at the 7-to-9- years-old age level: The implications of the research is the necessity of applying the playing approach at any grade of the elementary school andsoccer school. Soccer schools should choose students starts at the age a of 10 to 12 years .old.