The article identifies the ways of forming spiritual and moral values as the basis of junior school children’s spiritual education. Methodological process of formation of spiritual and moral values as the basis of primary school children’s spiritual education is presented by systemic, personal centered, dialogical, axiological, environmental and anthropological approaches. It reflects the interaction and correlation of fundamental scientific approaches to the problem that had been researched during the study. It is pointed out that today it is necessary and very important to return to the eternal values of humanity, redefining the ideals that should lay the foundation of spirituality as initial directions of further development of human civilization. The development of spiritual qualities of personality should be the main objective of human existence and the ultimate goal of functioning of the system of education and upbringing. In research work we used theoretical pedagogical research methods that allowed analyzing ways of creating spiritual and moral values of junior students and summarizing the main achievements of the modern theory and practice on this issue. The results of the study raise questions determining approaches, various forms of educational influence, involving tasks with integrated content of the educational process. Educational process should take into account such cases in which the student needs independent moral choice. Such cases are for students of all ages. They should not be presented as educational or controlling, or their educational value can be reduced to nothing. Results of spiritual and moral education we can see in relation to pupils of other people to their duties to their activities. The article states that one of the ways of formation of spiritual and moral values in class is the implementation of the tasks of spiritual and moral education through the material described in textbooks on subjects such as reading, I and Ukraine, math and other. After formation of reader’s competence, respect for the nature, concentration and cognitive development of the child’s experience formed the spiritual and moral values of primary school children. It is noted that aimed at implementing in various areas of education content disciplines promote the absorption of spiritual and moral values. The present study does not exhaust the problem of formation of spiritual and moral values in junior students needs further scientific research in discovering and developing content and technology of formation of readiness of pupils to the spiritual and moral development.