This study investigated children's development in reciprocal sharing behavior and the relationship between theory of mind and children's reciprocal sharing. We presented 3-, 4-and 5-year-old children with reciprocal and non-reciprocal conditions in repeated dictator games. Results showed that when making decisions about how much to share, all three groups of children shared more resources when their partners have opportunity to reciprocate. However, only 5-and 4-year-old groups showed a

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... cal significance. Furthermore, the ability of theory of mind is positively related to children's reciprocal sharing. Children who were better at false-belief tasks shared significantly more resources with their partner in a reciprocal sharing condition, but not a nonreciprocal sharing condition.