Imitation, as a critical mechanism of play behavior, is a primary learning process in child development that has received scant attention in therapists’ work with children.

The purpose of this study is to conceptualize a system of imitation for occupational therapy within the framework of play behavior, and to analyze this process by using system categories. A case is presented to show how the imitation process can be specifically analyzed and influenced. The imitation process, when applied in clinical practice, could broaden the perspective of existing clinical interventions with children.