Money is a serious matter for all persons in the universe. But in this story ” THE ROCKING HORSE WINNER” , we can see that money is a huge issue or main theme of this story and for Paul’s family. This story ” THE ROCKING HORSE WINNER THEME” is based on materialism versus pure love .Materialism means is like to money than pure love .All the time is to think about money and worldly pleasure .All the people work till day and night only for money. They get up early in the morning go for earn money. They do not take care of their health but they want only money and more money as like Paul does so, for the love of his mother .He wants to win her heart because he loves very much her .On the other hand, his mother loves money, she wants money rather than his love.