This study examines the relation between age, materialism, and theory of mind (ToM) in preschool children, focusing on ToM as a potential mediator of age-related declines in materialism. Using a sample of 219 preschoolers (47% girls) aged 39–87 months (M = 65.30 months, SD = 12.18 months), we assessed materialism in its happiness and success dimensions and measured ToM through established cognitive tasks. Results confirmed that among preschoolers, materialism declines with age, but ToM partially offsets this decline in the success dimension, creating a suppression effect. These findings provide insight into how cognitive development shapes materialistic attitudes in early childhood, highlighting the distinct roles of age and ToM in shaping different dimensions of materialism. Understanding preschoolers’ materialism is important, as early values can influence long-term consumer behavior. This study offers novel insights by demonstrating that, although materialism generally declines with age in preschoolers, emerging ToM abilities can counteract this trend by reinforcing the social significance of possessions. These findings highlight the interplay between age and ToM in shaping distinct dimensions of materialism during the preschool years.
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