The development of theory of mind is linked to executive functions and language abilities in preschool-age children. Its relationship with these two cognitive variables has been studied from two research perspectives, providing a clear theoretical view on the links between theory of mind and executive functions on the one hand, and theory of mind and language on the other. However, the link between these three variables together has only recently been studied through a single research question and few data exist. This study therefore aimed to assess to what extent executive functions and language abilities contribute to theory of mind development. A sample of 112 children between 3 and 6-years old completed three language tasks from the ELO (Batterie d'Evaluation du Langage Oral) test: a receptive and an expressive vocabulary task and a syntax understanding task, the Wellman and Liu scale as a theory of mind task and three executive function tasks, namely the grass/snow task to measure inhibition, the DCCS (Dimensional Change Card Sort) to evaluate cognitive flexibility and the WPPSI (Wechsler Preschool and Primary Scale Intelligence) to assess working memory. The findings revealed significant correlations between theory of mind and executive function domains, except for cognitive flexibility. Theory of mind and all language variables were also found to be significantly correlated. Multiple regression analyses justified only syntax and general language abilities as possible explanatory factors of the children's theory of mind performance. These findings support the view that language, more specifically syntax, is an important explanatory factor of theory of mind in young children. Theoretical implications of these finding are discussed.