<p>The existence of Early Childhood Education (PAUD) is immensely needed in the midst of our society. Still, there are many PAUD wich is not conduct yet their development process as required by mandate. Their existence are rarely concern and prioritize the quality of their institution, but quantity. Consequently, there are many PAUD which still have not conducted their learning process accordance with regulation, that is Permendiknas No. 58 year 2009 on standard of Early Childhood Education (PAUD). This research focused on the problem of implementation of early childhood religious character and its intelligence potentials, especially in PAUD Ceria dan Tamasha Valaq. Through its development the research tried to see the growth of religious and moral values, while the intelleigence was saw through physical, cognitive, language and socio-emotional potential.On the other side, the educational process was conducted using learn and play, exemplary, and internalization method apllied to the learners/kids. The research used a descriptive approach that tried to revealed phenomenon holistically and contextually by colleting data. The Early Childhood Education (PAUD) where this reasearh conducted is PAUD Ceria dan Tamasha Valaq in Pangkalpinang. Source of data is derived from Pangkal Pinang national department of education, Kindergarden Teacher Association (IGRA), Association of Indonesian Early Childhood Education (HIMPAUDI) Province Pangkalpinang, PAUD’s manager, teachers, representation of learners and their parents. Analyses method used by this research is qualitative method which used to find implementation of religious character intelligence potentials development in both of PAUD. The result showed that the process of learning conducted by both of PAUD already meet the standard of Early Childhood Education. Eventhough, each of PAUD have itself differencies. Implementation of religious character and intelligence potential development in their curriculum is adjusted with each institution due to absence of standard of curriculum. Learning plan areconsist of arranging annual activity plan, semester activity plan, weekly activity plan, and daily activity plan. According to the percentage of survey result, the impact of religious character development in both of PAUD is realy high. Significant average of every akhlak and its indicators is more than 50%. It proved that habituation and exemplary learning for early childhood are more effective.Result of intelligence potential development are vary due to the difference of aptitude and creativity of every child. From this research, researcher suggest the using of CTL (Contextual Teaching and Learning). It is suggested to make the teachers become more creative in developing the process of learning. As for developing intelligence potentials use the thematic development model systematically and holistically.</p><p>Keywords: Anak usia dini, karakter keagamaan, potensi kecerdasan</p>