This paper draws on the Luxembourg Income Study (LIS) microdata to paint a portrait of child poverty across a diverse group of countries, as of 2004-2006. We will first synthesize past LIS-based research on child poverty, focusing on studies that aim to explain cross-national variation in child poverty rates. Our empirical sections will focus on child poverty in 20 high- and middle-income countries including three Latin American countries, newly added to LIS. We will assess poverty among all households and among those with children, and using multiple poverty measures (relative and absolute, pre- and post-taxes and transfers). We will assess the effects of crucial micro-level factors - family structure, educational attainment, and labor market attachment - considering how the effects of these factors vary across counties. Finally, we will analyze the extent to which cross-national variation in child poverty is explained by families' characteristics and/or by the effects of (or returns to) those characteristics. Those returns encompass both market and state-generated income.