Advertisements and media manipulation are becoming more pronounced. They have great influence and power on society, and therefore on children. The media adapt to social changes and represent a means of communication. The media, and consequently advertisements, play a big role in children's lives. The subject of the research paper refers to the analysis of ethics in advertising with a focus on children as a target group. The goals of the research are to present the theoretical framework of advertising, to analyze the determinants of ethics in marketing and advertising, as well as the ethical implications of advertising in relation to children. In addition, the aim of the research is to present a case study in the targeting of children and the use of children for advertising purposes. The conducted research leads to the conclusion that there are neither exclusively positive nor exclusively negative influences of advertisements and media. Education, high-quality use of media, education on the understanding of advertisements and manipulations, and maximum encouragement of ethics and the moral dimension when it comes to advertisements and their use, especially when they are addressed to children, are important.