Have you considered self-publishing it first? When you're approaching another publisher, you're basically trying to prove to them that your book is worthy of being published. Self-publishing the book will allow you to publish the book without having to prove to anyone that your book should be published. If you self-publish your book, you will not have to wait in lines to publish it. Why do this to yourself? Why wait for someone else to prove to the world that your book can be published when you can self-publish your book.

Here are some sites you should look at:

http://www.best-childrens-books.com/tired-of-waiting-for-traditional-publishers-to-respond-life-is-just-too-short.html

http://www.booksurge.com
http://www.lulu.com
http://www.lightningsource.com
http://www.outskirtspress.com
http://www.xlibris.com
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Self-Publishing as previously said is an excellent way of getting your book out. There are many famous self-published authors, mostly on the self-publishing website Lulu.

Lulu, is one of the biggest book sites for self-publishing. If you do not want to pay for things like ISBN numbers etc, you can put your book on the Lulu Bookshop and be able to get income from people buying your book from there. I suggest if you want your book to be big online, buy an ISBN on Lulu. Lulu (around 6 months) will manage to put you on Amazon and other online bookstores.

If you want to make it very big and have your own publisher, I suggest you do the following. Look at different book publishing companies and send a small short passage of the book. Make sure the extract good, or it is likely they will turn it down. Some publishers will turn down any kids books due to large popularity, so I suggest you look carefully on the websites.

Any more queries, just ask me a question on my page. Hope this is helpful!
Source(s):
For the moment, look on Lulu:

www.lulu.com

Blurb is another software which is less known but can make a good professional looking book:

www.blurb.com

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While not a childrens book, Dune was rejected by nearly everyone(20+ publishers) until it was finally picked up. Needless to say if you think your work has something and needs to be published in the traditional way then don't give up and send it to everyone and anyone.
Source(s):
http://www.writingclasses.com/InformationPages/index.php/PageID/341
http://en.wikipedia.org/wiki/The_Road_to_Dune
http://en.wikipedia.org/wiki/Dune_(novel)

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That's not easy. However a good first step would be to look for someone to collaborate with for a magazine or newspaper article. If you're a writer, find a local artist, sportsman, entertainer who you could do a write-up on for a regional publication. They are looking for local/regional stories. If they accept it, then you've got something published to attach to the book manuscript. It's a lower hurdle to clear and the publisher is taking "less of a chance" on a new writer. Good luck.

Mac
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You really need to have a VERY strong book proposal. There are a number of excellent books about breaking into the children's market, as well as a number of articles. I would start by creating a portfolio of short stories for magazines and websites in order to build a platform. Then, create a blog sorting out what you've been doing in the market and your progress. This will help create a name for you, as well as add fuel to your book proposal.
Source(s):
http://getknownbeforethebookdeal.typepad.com/my_weblog/christina_katz/

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