Purpose: This research seeks to develop a new measurement tool on negative emotion regulation to identify how children regulate their negative emotions. Methods: The “Negative Emotion Regulation Strategies Scale for Children” (NERSC) was administered. Subjects during pretest (N = 238) and formal testing (N = 878) wereall fifth to sixth-grade elementary school students in Taiwan. Through questionnaire survey, data was collected and analyzed using item analysis, principal component analysis,pearson product-moment correlation, multivariate analysis of variance, and Structural Equation Models. Results: The results are as follow. First, through literature review, a research framework was constructed. The pretest questionnaire contained 39 items and includedsix categories. Expert validity was established through the review from three experts in child psychology. Factors extracted from item analysis and principal component analysis wereused to delete and revise items based on pretest results.  Second, a seven-point Likert scale was adapted for the 36 items on the formal testing version of the NERSC.Six strategies were: negative emotion clarification, negative emotion expression, negative emotion inhibition, negative emotion venting, negative emotiontransfer regulation strategies, and negative emotion acceptance. The internal consistency of the six strategies ranged from .63 to .89, and their test-retest reliability ranged from .63 to .86. Third, confirmatory factor analysis, conducted on both the calibration and validation samples, provided evidence supporting a 6-factor structure of the NERSC. Finally, significant differences in strategies were found among different grades and genders. Boys adopted more emotional venting strategies and less emotional expression strategies than girls. Sixth grade children adopted more strategies than fifth grade children. Conclusions: Based on the findings shown above, the NERSC can be useful for understanding the emotional regulation strategies of children in counseling and education.