Ethics is a science of morality. It has a task not only to acquaint us with what its moral components are, but to assume a critical attitude to existing moral practice. The code of ethics serves as a framework for business operations. Marketing Ethics is a topic that opens up a variety of issues and represents an area of growing importance. Although most companies behave in accordance with regulations and laws, some of them are behaving in a socially unacceptable manner. The topic of this paper is the analysis of business ethics in marketing aimed at children as a target group. What each marketing meets is certainly ethical questions, ie asking what is good and what is not. There are two categories of ethical questions: ethical dilemmas and ethical mistakes. Ethical dilemmas represent unresolved interpretations of ethical questions, while ethical mistakes are examples of unethical behavior. The media's content greatly affects all age groups, especially the education and training of children and young people because, due to their lively lifestyle and lack of fundamental values, the media have become a substitute for talking to parents and their advice. Conscious people's attention to care, especially the young, the media manipulate their needs by turning them to their advantage. The aim of this paper is to analyze business ethics in marketing aimed at children, and it is well known that children are the most vulnerable group in advertising.