According to evolutionary principles of living systems, individuals share a range of knowledge and social mechanisms that lead to emergence of a capacity to infer and understand other mental stats. One’s ability to reason about and attribute mental states, such as thoughts, knowledge and attitudes, to oneself and others, is known as Theory of Mind (ToM). Studies have indicated a strong relationship between ToM and Executive functions (EFs ). EFs refer to a set of higher order cognitive processes related to frontal lobe that controls and manages other cognitive processes such as inhibition, working memory, cognitive flexibility. In this study, according to the role of bottom-up and top-down processing in ToM and EFs, we review recent neurocognitive evidence and shed light on their implications in social learning.