The paper conducts a reflection on the development of narrative production and the theory of mind at preschool level. Conceptual bases, reports, and research evidence were provided for each field. The study shows that children acquire the abilities to organize a narrative relatively late in early childhood, and that the development of the theory of mind is related to that of language, though there are few studies on its relation to narrative production. The study suggests the need for a framework that integrates the conceptual and methodological variations postulated in the reflection presented.