A simple "expression" account of the relation between executive function (EF) and children's developing theory of mind (ToM) has difficulty accounting for the generality of the changes occurring in children's mental-state understanding during the preschool years. The current study of preschool children (N = 43) showed that EF--especially conflict EF--related uniformly to ToM measures that imposed either high or low executive demands, independent of verbal ability. These findings can be explained within an emergence account wherein executive skills are implicated in the acquisition of mental-state concepts as opposed to merely the expression of these concepts in task performance.