Many theorists treat consciousness as a single, all-or-nothing phenomenon, others distinguish between first order consciousness and a meta-level of consciousness. This chapter proposes that discussions of the development of consciousness have been hampered by reliance on relatively undifferentiated notions of consciousness. It describes the Levels of Consciousness (LOC) model, which addresses explicitly the potential implications of neurocognitive development for children's subjective experience. First, the chapter presents an overview of the model and then provides an account of the way in which consciousness develops during the first 5 years of life (and potentially beyond). Finally, it considers the implications of the LOC model for: the structure of consciousness, cognitive control via the use of rules at different levels of complexity, the functions of prefrontal cortex, and the development of consciousness in childhood.