Everyday understanding of human behavior rests on having a theory of mind-t
he ability to relate people's actions to underlying mental states such as b
eliefs and desires. It has been suggested that an impaired theory of mind m
ay lie at the heart of psychological disorders that are characterized by de
ficits in social understanding, such as autism. In this study, we employed
the event-related potential methodology to index the activity of neural sys
tems that are engaged during theory-of-mind reasoning in adults. Specifical
ly, neural activity elicited by tasks that required thinking about mental a
s compared with nonmental representations (i.e., beliefs vs. photographs) w
as characterized by a focally enhanced positivity over left frontal areas,
which was diminished over left parietal areas. These findings provide an im
portant perspective on both children's theory-of-mind development and the n
eurobiology of disorders in which theory of mind seems to be impaired.