Computer and internet have become necessary evils, as far as young children are concerned. They are exposed to the computer at a very early age. As this is the age of imitation and possibilities, they want to try it too. Often, even parents who control television viewing rigorously, give in to kids demand for computer easily. 

Indeed, computer games are a lesser evil among it and TV. At least, the activity is not as passive as watching TV, and given the amount of software available for kids today, it is a much more enriching educative experience too! Also, learning compute skills early will come handy form their school work later on. 

For kids less than five, parental control on websites is actually un-necessary, as they can’t surf the net themselves. The role of parents is to find good, age-appropriate websites for kids, that are both fun, and educative. I am giving you a list of websites that I find are very captivating for the young audience.

http://www.bigfishgames.com/online/online.html
Big fish games have loads of free games. The quality of games is good too. My son loves the ‘Feeding frenzy’ game there.

http://www.fisher-price.com/
They have games for little infants too!! This site has a wonderful Abcd song, good for 2+yrs kids. Another favorite is the bubble mower.

http://www.nickjr.com
has all their favorite characters. Good memory and attention grasping games.

http://www.funschool.com/cgi-bin/ga?preschool,i
Nice educational games if you could get past all the Ads. 

http://www.sesameworkshop.org/sesamestreet/?scrollerId=games
Seasame street of course. Check out the weather game. 

www.pitara.com/junior
Very colorful and attractive, enchanting.

http://www.pitara.com/talespin/poems_hindi.asp
Hindi poems for kids.

http://www.Funbrain.com
Has lots of games for math and language.

http://www.billybear4kids.com/
Downloadable games, Mac games, good ones for younger kids. 

http://www.boowakwala.com/
Animated storybooks, songs and games. 

http://www.bemboszoo.com/
Play with letters and make animals. 

http://www.downingm.freeserve.co.uk/playgames.htm
Nursery rhymes.

http://www.storyplace.org/preschool/other.asp
Has awesome stories- animated and all. 

http://www.beenleigss.qld.edu.au/requested_sites/audiostories/index.html
Audio stories.

Of course the net being such a huge place, I can not say that these are the best sites for children, but these are definitely my hot choices as a mother. Hope you would also like to make some use of it!