This research aims in examining and understanding early childhood teacher’s different perceptions on peer tutoring. The research will look into the necessity and the actual condition of application in both single-age and multi-age classes. 337 teachers of public and private kindergartens in South Jeolla and Gwangju area participated in the research through surveys. The data was analyzed through the x2test. The result of the research is as follows: First, the kindergarten teachers of both single-age and multi-age classes recognized the need of peer tutoring. Significant differences showed in data regarding peer tutoring’s curriculum and the role of the teacher, and the multi-age classes displayed bigger need. Second, the actual condition of application showed that peer tutoring was more widely applied in multi-age classes. No significant difference was found in activity type between the two groups, and the research showed that peer tutoring is applied more in creative craft and free choice activities. As for the role of the teacher, both groups agreed that the most important role is creating an appropriate atmosphere, and the two groups showed significant differences in their perception about role as detailed observation. They perceived that the difficulty in applying peer tutoring is the lack of interest and knowledge about peer tutoring. The teachers of multi-age classes showed greater need of training on peer tutoring. It is expected that such results will enhance the understanding of peer tutoring of early childhood teachers in both single-age and multi-age classes, leading to efficient teaching-learning method.