Cross-cultural research on children's theory of mind (ToM) understanding has raised questions about its developmental sequence and relationship with executive function (EF). The current study examined how ToM develops (using the tasks from Wellman & Liu, 2004) in relation to 2 EF skills (conflict inhibition, working memory) in 997 Chinese preschoolers (ages 3, 4, 5) in Chengdu, China. Compared with prior research with other Chinese and non-Chinese children, some general patterns in development were replicated in this sample. However, the children showed culture-specific reversals in the developmental sequence of ToM. For example, Chengdu children performed differently on the 2 false-belief tasks that were thought to be equivalent. Furthermore, conflict inhibition as well as working memory uniquely predicted ToM performance. We discuss the issues of ToM development as they relate to test items and cross-cultural--and subcultural--differences.