The present study investigated the general cognitive determinants of alphabetic letter knowledge. It involved 60 French kindergarten children (mean age: five years six months). Two test batteries were used: the CMS to evaluate general cognitive abilities (memory, attention, and learning), and the LKT to assess letter knowledge and its various components (letter names, sounds, and shapes). The results of correlation analyses and regression analyses suggest that attentional abilities play a predominant role in letter knowledge. There were no differences between boys and girls.