This study investigated role‐taking and referential communication abilities in children. The effects of age, sex, and IQ on both abilities were tested, and the effect of age of receiver on referential communication ability was also examined. Multiple regression analyses were utilized to determine how well the independent variables predict the measures of role‐taking and referential communication. Finally, the relationship between role‐taking and referential communication was assessed. The participants were 32 first‐graders and 32 third‐graders. At each grade level, there were equal numbers of boys and girls. Age was found to affect performance on role‐taking and communication tasks. Both sex of the child and IQ were found to affect referential communication performance. The relationship between role‐taking and referential communication abilities was low. Interpretation of significant results is given, and testing procedures