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Objectives: The main purpose of the current study was to examine the effects of social information processing, self-regulation, and metacognition variables on ToM using path analysis. Methods: For this purpose, path analysis was conducted for the model established according to the relationships between the variables. Theory of mind task battery (ToMTB), Metacognitive Knowledge Interview (McKI), Schultz Test of Emotion Processing—Preliminary Version (STEP-P), and self-regulation scale were administered to 310 children aged 3–5 years. Results: The results show that social information processing (except STEP-P.P.B, one of the sub-dimensions of the STEP-P scale) has a significant effect on ToM through metacognition and self-regulation. Conclusions: In this context, it can be said that social information processing, metacognition, and self-regulation are effective in the development of ToM. [ABSTRACT FROM AUTHOR]