This research examined the relation between individual differences in inhib
itory control (IC; a central component of executive functioning) and theory
-of-mind (ToM) performance in preschool-age children. Across two sessions,
3- and 4-year-old children (N = 107) were given multitask batteries measuri
ng IC and ToM. Inhibitory control was strongly related to ToM, r =.66, p <
.001. This relation remained significant controlling for age, gender, verba
l ability, motor sequencing, family size, and performance on pretend-action
and mental state control tasks. Inhibitory tasks requiring a novel respons
e in the face of a conflicting prepotent response (Conflict scale) and thos
e requiring the delay of a prepotent response (Delay scale) were significan
tly related to ToM. The Conflict stale, however, significantly predicted To
M performance over and above the Delay scale and control measures, whereas
the Delay scale was not significant in a corresponding analysis. These find
ings suggest that IC may be a crucial enabling factor for ToM development,
possibly affecting both the emergence and expression of mental state knowle
dge. The implications of the findings for a variety of executive accounts o
f ToM are discussed.