Looking at children or pictures of children with desire
Question

                Is looking at nude pictures of children (minor males) haram?

Is looking at the faces and chests of minor male children with desire haram?.
Praise be to Allah.Allaah has forbidden zina 
    (adultery, fornication) and homosexuality, and He has forbidden all means 
    that may lead to that. Allaah has enjoined the believers to lower their gaze 
    and refrain from looking at haraam things, and from that which it is feared 
    will cause one to fall into haraam. Allaah says (interpretation of the 
    meaning): 
“Tell the believing men 
    to lower their gaze (from looking at forbidden things), and protect their 
    private parts (from illegal sexual acts). That is purer for them. Verily, 
    Allaah is All‑Aware of what they do”
[al-Noor 24:30]
Looking at pictures of 
    naked children is in most cases inevitably accompanied by desire. Shaykh 
    al-Islam ibn Taymiyah (may Allaah have mercy on him) narrated that the 
    scholars were unanimously agreed that it is haraam to look at a boy’s face 
    if that involves desire. He (may Allaah have mercy on him) said: A handsome, 
    beardless boy is like a non-mahram woman in many cases, and it is not 
    permissible to kiss him by way of pleasure, rather no one should kiss him 
    but one who is safe from that, such as a father or brother. 
And it is not permissible 
    to look at them in this manner [i.e., with desire] according to consensus, 
    rather it is haraam according to the majority to look at them if there is 
    the fear of that. 
End quote from 
    al-Fataawa al-Kubra (3/202) 
It is not permissible to 
    look at pictures of naked children, and it is not permissible to look at 
    their chests and faces if that is accompanied by desire. 
See also the answer to 
    question no. 94836. 
And Allaah knows best.