<![CDATA[The ability to regulate children's emotions is the basis for psychosocial development which is the key to future success, and they can quickly adapt to other people or situations that may not always be comfortable for them. Theory of mind (ToM) is a construct used to describe the ability to interpret other people's mental states, which then develops into the ability to empathize. This study examines how the theory of mind contributes to the development of emotion regulation in children aged 4, 5, and 6 years. This research used a quasi-experimental design to find the effect of ToM stimulation on children's emotional regulation. 109 respondents were selected using a purposive sampling technique. The scales used in this research are the PreBers scale to examine children's emotional regulation and the ToM scale. The research results showed that the influence of ToM development on children's emotional regulation was 52.4%. The results of this research highlight that the better the child acquires a Theory of Mind, the better the development of the child's emotional regulation. Furthermore, these findings are significant for early childhood education providers to develop programs to optimize ToM acquisition from childhood. Keywords: theory of mind, empathy, emotion regulation, children aged 4, 5, and 6 years References: Benita, M., Levkovitz, T., & Roth, G. (2017). Integrative emotion regulation predicts adolescents’ prosocial behavior through the mediation of empathy. Learning and Instruction, 50, 14–20. https://doi.org/10.1016/j.learninstruc.2016.11.004 Cress, C. J., Synhorst, L., Epstein, M. H., & Allen, E. (2012). Confirmatory factor analysis of the preschool behavioral and emotional rating scale (PreBERS) with preschool children with disabilities. Assessment for Effective Intervention, 37(4), 203–211. https://doi.org/10.1177/1534508411433499 Cress, C., Lambert, M. C., & Epstein, M. H. (2016). 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