Burglars smashed their way into a Lancashire nursery using a children's bench before stealing electronic equipment and cash.
It is the second time Christ Church nursery in Derwent Road, Lancaster, has been targeted in seven months.
The latest burglary was between 1600 GMT on 3 December and 0930 GMT the following day.
The thieves stole a television with DVD player, laptop, two cameras, a mobile phone and cash.
In May, burglars took a television and laptop.
Det Con Sarah Cole, of Lancashire Police, said: "This is a particularly heartless crime which is made all the more upsetting for the children and staff given the time of year."