Language is a means by which different minds communicate ideas to one another. It is also a means our minds use to understand ourselves, other people, the world around us, and the relationships among them. In language acquisition, we are basically developing a code that we will use to understand, formulate and communicate ideas. The acquisition of a child's native language is necessary for normal social functioning and is, for the most part, inevitable. The acquisition of a second language, however, may be neither necessary nor inevitable. Those for whom a second language may be necessary or highly desired for normal social functioning may benefit from practicing the strategies and skills developed by children learning their native language. One of these skills that children develop that coincides with the development of their language skills is the skill of perspective taking. How exactly these two skills relate is currently a matter of debate among researchers. However, the fact that there is a strong relationship between language acquisition and perspective taking is not in doubt. Examining this research and applying the knowledge gained to second language learning and teaching may help learners to gain a deeper linguistic and cultural understanding that will lead to higher social functioning skills in the target language.