This article examines the pedagogical and psychological foundations for developing a sense of respect for cultural values in preschool children, as well as a methodology based on an integrative approach. The main idea of the study is that, in the preschool education process, cultural values should not be taught merely as the subject matter of separate activities or as a means of transmitting information. Instead, they should be introduced in close connection with children's daily activities, play, verbal communication, artistic and aesthetic activities, musical activities, family experiences, interactions with nature, and social cooperation with peers. For this purpose, the article explores the interrelationship among the concepts of “cultural values,” “respect for cultural values,” “integrative approach,” “cultural competence,” and “social-emotional development.” The study substantiates the potential of such research methods as analysis, comparison, generalization, pedagogical modeling, observation, interviews, examination of children's activity products, and diagnostic approaches. An analysis of international practices demonstrates that recognizing children's family and cultural experiences, valuing their mother tongue, respecting different cultures, learning through play and art, and establishing cooperation with families are important methodological principles in contemporary preschool education. The developmentally appropriate practice principles of the National Association for the Education of Young Children (NAEYC) also identify children's individuality, family, language, cultural background, and social environment as important components of pedagogical decision-making.The article presents a model for developing respect for cultural values consisting of motivational-emotional, cognitive, activity-behavioral, and reflective components. Based on this model, a system of integrative activities is proposed, including “My Family – My Values,” “Colors of National Heritage,” “Understanding Values through Fairy Tales,” “Music and Traditions,” and “Different Cultures – Universal Human Values.” An important feature of the methodology is An important feature of the methodology is that it combines respect for national cultural heritage with a tolerant attitude toward the cultures of other peoples.