Abstract: Resilience has gained enormous attention by scholars from both theoretical and practical perspectives for several decades. However, a lack of research on specific levels of protective factors, such as individual competence in ascertaining and judging other people’s psychological states, has rendered this field unsubstantiated except for some general rules. Therefore, this comparative study focuses on the differences in Theory of Mind between resilient children and non-resilient ones, and their implications for resilient development. Method: Employing multi-information convergence method, the authors screened out 99 resilient children and 176 nonresilient ones from 523 local primary and middle school students ranging from grade 3 to 8 in Henan Province who score relatively high on index of proximal adversity/pressure. A set of Theory of Mind (ToM) test was administrated to all subjects. This test included 12 strange stories that covered topics from pretending, joking, lying, white lies, metaphors and irony to persuasion, double bluff, misunderstanding, forgetfulness, jealousy, and contrary emotions. There was a control story (story on physics) between every two psychological stories. For every psychological story, children were asked an understanding question (score 1 if correct, 0 if incorrect), and a psychological inference question (score range from 0~3, higher score for children who explained the story in more details). Results: Taking reading ability, gender and age as covariates, results from MANCOVA revealed that resilient children got higher ToM scores in general than their nonresilient counterparts. ANCOVA showed that there are of significant differences in five ToM tasks such as pretending, irony, persuading, double bluff and misunderstanding, there is a critically significant difference in the task of white lie, while no significant differences in other ToM tasks are found between the two groups. When the effects of age and gender fixed, partial correlation indicated the noteworthy positive relationship between ToM and psychosocial development. Discussion: On the one hand, as actively requesting for social support and protective environment is crucial for children under pressure from adversity, those who have better interpersonal relationship will gain more psychological resilient ability than those who don’t have. On the other hand, there exists positive correlation between theory of mind and interpersonal relationship in children. Thus, the authors suggested that the better interpersonal relationship (and hence more opportunities for acquiring social support) played a major role in the relationship between theory of mind and psychological resilience. Implications for the correlation between ToM and psychological social development (i.e., children’s popularity rated by teachers and peers) are also discussed in detail. Conclusions: Psychological resilient children scored higher on twelve ToM tasks than nonresilient children; and there existed positive relationship between ToM competence and psychological social development, especially for the social competence that were rated by peers rather than teachers.