The purpose of this study is to analyze the ability of preschool children to take on a perspective, based on their self-perception and gender. A relational survey method was used, with 124 children between ages 5 and 6 participating--74 girls (59.7%) and 50 boys (40.3%). The Self-Perception Scale for Children and Perspective-Taking Test was conducted on the children individually by the researchers. The Pearson product--moment correlation coefficient, two-way ANOVA, and simple linear regression analysis were used for data analysis. The results for the study indicate a significant relationship between the skill of perspective taking and self-perception. In addition, the score mean for the skill level of perspective taking changed according to self-concept. Children with a high level of self-perception had a higher skill level of perspective taking in comparison to children with a low level of self-perception.