Advertisements inform people about new products and services and are thus important supporters of todays consumer economy. However, they may also be a source of manipulation, particularly for children under a certain age. It is assumed that adults have the cognitive abilities and experience to filter information, detect advertisements biased presentation of products, and recognize an advertisements aim of persuading people to buy these goods. In contrast, children lack these cognitive abilities as well as the exposure to commercial content necessary to perform these tasks. The aim of the thesis is to assess advertisements that are presumably directed towards children from a linguistic perspective and to find out how children cope with commercial content. In the theoretical part, childrens cognitive development and its relation to the advertising context will be discussed. Furthermore, the analysis of two specific advertisements with respect to their linguistic composition, and the characteristics typical of child-directed advertising, will provide deeper insight into the subject matter. These theoretical findings have been applied to a qualitative empirical study, which has been conducted for the purpose of this thesis. For this study eight children were presented with two television commercials. On the basis of semi-structured, face-to-face interviews, the childrens ability to understand the two advertisements, as well as their general understanding of commercial content, were assessed. The results of this study show that the probability of children knowing what an advertisement is, and recognizing the two spots as advertisements, is higher with children aged four years and older. Moreover, below the age of seven, children are less likely to being able to detect and verbally express the promotional intention underlying advertisements.