Perspective taking is one of the basic skills necessary for an individual to succeed in social life and begins to develop in early ages. In the present study, we examined the effect of preschool attendance on the perspective taking skills of children. The sample included 48-72 months children who attended (n=100) and did not attend (n=100) preschool. We utilized the "Perspective Taking Scale for Children (PTC)" developed by Aslan and Köksal-Akyol (2016) as the data collection instrument in the study. We collected the data through individual interviews conducted with the children. At the end of the study, we found that preschool attendance had a significant effect on children's perspective taking skills, and this effect commenced at early ages. Furthermore, we determined that age and preschool attendance significantly predicted the perspective taking skills of children.