Although the attitudinal conditions of congruence, unconditional positive regard, and empathy are essential to the therapeutic process in child-centered play therapy (CCPT) there is limited understanding of how these conditions are conveyed by play therapists. Utilizing a grounded theory approach, we identified internal experiences and external nonverbal and verbal behaviors play therapists demonstrate when the attitudinal conditions are present and absent in play therapy. Implications for clinical practice, supervision, and research are discussed.