The relation between theory of mind and affective perspective taking was examined in a study with 42 three- to five-year-olds. Children completed tasks measuring affective perspective taking, theory of mind, and receptive language abilities. Significant positive correlations existed between overall affective perspective taking and theory of mind performance, independent of age and language. The relation between theory of mind and affective perspective taking was strongest for those scenarios in which there was a conflict between the child and the friend's emotional responses. These findings indicate that the abilities to understand conflicting emotions and to understand false beliefs are related aspects of social development.