The concepts for The Good, The Bad and The Difference originated in Porter Hospital after I survived open heart surgery, December 21, 1989. The book is my gesture to repay, even if only in a small way, the cosmic debt I owe for my good fortune. The book presents a template for teaching ethics and moral reasoning skills to young children. By developing a culture of conversation on important and serious issues through purposeful dialogue, the book shows parents how to teach children to value reason and to become stronger independent thinkers and actors. The book is divided into four sections. Section I defines good, introduces a tool to measure morality and presents reasoning skills. Section II presents discussions about the ethical principles Autonomy, Beneficence, Justice and Sanctity of Life. Section III presents discussions on seven virtues and skills, Character, Choices, Compassion, Competence, Conscience, Consequences and Courage. Section IV presents in-depth discussions on moral dilemmas and the role of the family for teaching and preserving moral values. The book presents a fact-based guide to moral reasoning and includes dozens of actual classroom dialogues that can guide the reader and children to engage in their own investigative journey toward virtuous responsible action. The book shows how good and bad can be measured and evaluated. It shows how morally confident children are more likely and more motivated to act virtuously. The book asserts that doing good is not easy but is the result of complex analysis and moral will. Teaching that good behavior is easily or naturally achieved weakens children. The Good, The Bad and The Difference helps parents become stronger and guides them to raise children committed to moral reasoning and developing virtuous character.