Happe (1993) proposed that theory of mind (ToM) understanding was necessary for comprehension of metaphorical expressions. The current study investigated the role of both ToM and language ability in metaphor understanding. Ninety-four children aged 8-15 years with communication impairments were grouped according to language ability and autistic symptomatology in the first instance, and then according to ToM performance. Their performance on a metaphor task was compared to 34 typically developing age-matched peers. These analyses showed that only children with language impairment, with or without concurrent autistic features, were impaired on the metaphor task. Furthermore, possession of first-order ToM skills did not ensure metaphor comprehension. Instead, semantic ability was a stronger predictor of performance on the metaphor task. These results are considered with reference to the view that ToM understanding is necessary for the comprehension of metaphor.