Kindergarten teachers are in the best position to observe and monitor subtle changes in children’s appearance and behavior related to child abuse. It is important for teachers to report a suspected case of child abuse, so an intervention can follow. The purpose of this study was to explore kindergarten teachers’ experiences and attitude of mandatory reporting of child abuse in Taiwan. A focus group design was employed in three kindergartens in Taiwan. A theoretical sample was used to recruit subjects from these kindergartens. A total of 20 kindergarten teachers in four focus groups were interviewed using a semi-structured interview format. Data were audiotaped and transcribed verbatim for this descriptive study. Data were analyzed using thematic analysis. Categorical themes that reflected the teachers’ experiences and perspectives were developed using the grounded theory method. From the kindergarten teachers interviewed, five major categorical themes emerged that were integral to the teachers’ decision making process to report child abuse: detection, communication with children’s parents, tension in the relationship, hesitation, and reflection in one’s own internal state. Findings provide a basis for understanding the complexity of the process in reporting a child abuse case from the perspective of kindergarten teachers. The major barrier for teachers to report suspected child abuse is their fear about the possibility of retaliation and the damage to their relationship with parents. Although kindergarten teachers have concern and awareness about child abuse, additional legal information, emotional support, and education related to reporting child abuse is needed.