As you probably are quite aware, children are like little thirsty sponges that soak up information at an impressive rate. So, if you are going to be teaching magic tricks to a child or to many children you need to be prepared for all the questions that they can ask... and, believe me, kids can ask some doozies. Their honesty combined with their curiosity can be both difficult and endearing.
The first thing you will want to establish with kids is that you know what you are talking about. It is you that is the expert. You should do a few simple tricks yourself ending with the one you plan on teaching them how to do.
Depending upon the age of the child or the children, choose a magic trick to teach them that it is possible for them to do considering their height and the size of their hands.
On the other hand, if you are not a magician, don't pretend to be and just have some fun with some very simple tricks that you can do.
If you happen to be the parent (aunt, uncle, Godmother or Godfather, Grandmother or Grandfather) of a budding magician and he or she is begging and pleading for a magic kit, you can find some very good ones online (Illusionist is a good site) or at your local magic shop.
Learning magic tricks together with you child is great fun and a great way to spend time together. And once you get started... there's a good chance that both you and your child will get hooked!
When buying a magic kit for a child, do not choose one that says it is for kids from 4 to 104.
There are an abundance of magic tricks and kits that are geared for the age of the child. Also, if your child has been executing magic tricks and shows a real interest... their skill level may be above the recommended age anyway.
With a one size fits all magic kit, the kids wont be able to do but about half of the tricks in the kit. Their hands wont be big enough.
Also, it's a good idea to be certain that the instructions come with pictures or video.
Information about how to do the tricks in nothing but print are almost useless to children.
Once you find one that you like, you'll and your kids will be well on the way to hours of fun... and who knows... maybe a budding magician.