The article reflects the theoretical and methodological foundations for the formation of play competence in preschool children, which ensures the complete readiness of the child for a new social status - a schoolchild. The game is characterized as a leading activity that provides for the development of independence, individuality, organization, creativity, critical thinking, social unity, creative abilities, the formation of the ability for freedom of choice, sustainable interest in the environment and self-realization in the environment in preschool children. The game is an inexhaustible source of development of preschool children, contributing to the holistic development of the personality, since its components are motivational and intellectual urges and volitional efforts. The essence of the concepts of game, game activity, game competence is clarified. "Playing competence" is presented as a dominant in the formation and flourishing of competencies that contribute to the knowledge of nature and the objective world and provide communication. Based on the analysis of research by scientists (L. Artemova, A. Bogush, L. Vygotsky, D. Elkonin, A. Korneeva, T. Pirozhenko, A. Usova, L.  Franchuk, etc.), it was proved that the basis for the development of gaming competence is the general game of an adult with a child and the organization of a safe, interesting play environment aimed at stimulating and developing the child's play desires. Five characteristics of the game, presented in the study of foreign scientists (Jennifer M. Zosh, Emily J. Hopkins, Hanne Jensen, Claire Liu, Dave Neal, Cathy Hirsch-Pasek, S. Linnet Solis and David Whitebrade), which are an indicator of the interaction between an adult and child.