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The purpose of this study was to examine whether the same component processes are involved in reading acquisition for children with varying levels of proficiency in English in kindergarten and the first grade. The performance of 858 children was examined on tasks assessing basic literacy skills, phonological processing, verbal memory, and syntactic awareness. There were 727 children who were native English speakers (NS children) and 131 children who spoke English as a second language (ESL children). Although ESL children performed more poorly than NS children on most measures of phonological and linguistic processing in kindergarten and first grade, the acquisition of basic literacy skills for children from both language groups developed in a similar manner. Furthermore, alphabetic knowledge and phonological processing were important contributors to early reading skill for children from both …