In order to investigate the reasoning capacities involved in learning to read, a Test of Multiple Seriation (from Piaget) was developed with an alpha reliability of .76. Problems of an earlier test used by Lunzer, Dolan and Wilkinson (1976) are discussed. The results show that Word Recognition and Reading Comprehension at year 4 (age 9) correlate significantly with multiple seriation (.49 and .56 respectively). Evidence that this relationship is relatively independent of I.Q. is presented. The nature of reading as a serial ordering task, some implications for instruction and further unresolved issues, are discussed.Reading has long been regarded as a reasoning process (e.g., Thorndike, 1917) and many studies from diverse perspectives have indicated that a central activity of reading is concept formation (Kress