This paper aims to clarify how the early childhood education theory by Rudolf Steiner (1861-1925) and the practice by Elisabeth von Grunelius (1895-1989), the successor Steiner himself acknowledged, are in accord with each other. Our examination reveals that the practice of Grunelius agrees with Steiner’s theory in the principle viewpoints of "modeling and imitation", "the development of the wholesome body", "fostering strength from children’s inside (interests, creative imagination and fantasy)”, "the influence of color on mind and body", "the emphasis on rhythm in daily life and in education" and "the dreaming like method". On the other hand, we acknowledge among elements Grunelius came to develop independently, "the addition of sandboxes and gardens to educational environment for children" and her "emphasis on infant's subjective will".