I am looking for a current listing of children's book publishers and
agents that accept unsolicited manuscripts.  Specifically, I'm
interested in companies that accept rhyming pieces written for
children eight years old and younger.

5-10 listings would be great.

The best way to find these is to look them up in the "Writer's Market"
books. They publish one book just for children's markets and one for
agents. The Writer's Market online site is even better since so few
publishers/agents accept unsolicited material and when they do it may
be only for a few months (not long enough to be in the book).

Never sign with an agent who wants money. Actually you don't need an
agent to sell children's books (so they say, but many large houses
won't except your material until you have one).

You should join the society of children's writers and illustrators
(scbwi.com) and go to some local events. You will get a good idea from
talking to other writers and meeting editors/agents who is the best to
submit your material to. Don't forget to look into magazines as well -
it's a good place to start.

Rhyming books are tough to sell (actually all picture books are really
tough right now, celebrities have taken over a big chunk of the market
- leaving less room for people starting out). Rhymes are hard
(impossible?) for publishers to sell in foreign markets, and are often
considered too "slight" for today's more sophisticated kids (true or
not, that is the way it is perceived to be in publishing circles now).

Don't get too discouraged though, nobody knows what really will sell
and success as an author is often just a matter of persisting for long
enough until you get a big break.

Almost no one accepts unsolicited material these days. You're much
better off learning to write a good query letter, asking permission to
send your manuscript in. Not only will this be a faster route to
publication, but it will open you up to higher quality publishers.

The book "Shortest Distance Between You and a Published Book" is an
excellent source for determining how to get your manuscript read by
publishers.

Kriswrite