The distributed cognition theory transcends the limitations of traditional cognitive science,incorporates social material environment and culture into the research, and regards individual andenvironment as a cognitive system, providing a new perspective for the analysis of children’s deeplearning. From the perspective of distributed cognition, the internal elements of children’s deep learninglie in their own experience and interest tendency. The external elements lie in the learning environmentand the interaction of each element, the creation of the learning situation and the role of the teacher.Therefore, the promotion of children’s deep learning should take children’s own experience and interestsas the starting point, take life-based situations and problems as the support, and take the transformationof teachers’ roles as the help.