The way theory of mind takes part in comprehension of art is examined in this article. Because theory of mind and understanding of artwork involves some symbolic competency, the link between comprehending art (i.e., drawing, painting, sculpture, and music) and theory of mind is explained through symbolism. To understand a piece of symbolic artwork, it is necessary for a child to be able to hold both "the real," what is immediately seen or perceived (namely, the symbols) from an artwork, and the "represented," what the symbols refer to. This resembles the acquisition of theory of mind which requires the understanding that appearance may correspond to something else. The relationship between the comprehension of art and the theory of mind is also examined from different perspectives such as relativism. Suggestions are made for early childhood teachers regarding how art can be used to improve children's theory of mind. (Contains 2 tables.)