Recent research has found that the acquisition of theory of mind (ToM) is delayed in children with specific language impairment (SLI). The present study used a battery of ToM and visual perspective taking (VPT) tasks to investigate whether the delayed acquisition of ToM in children with SLI is associated with delayed VPT development. Harris' (1992, 1996) simulation theory predicts that the development of VPT will be delayed. Participants were 20 children with SLI (M=62.9 months) and 20 typically developing children (M=61.2 months) who were matched for nonverbal ability, gender, and age. The results supported Harris' theory and a role for language in ToM and VPT development.