The lack of consensus on how to characterize humans’ capacity for belief reasoning has been brought into sharp focus by recent research. Children fail critical tests of belief reasoning before 3 to 4 years (Wellman, Cross, & Watson, 2001; Wimmer & Perner, 1983), yet infants apparently pass false belief tasks at 13 or 15 months (Onishi & Baillargeon, 2005; Surian, Caldi, & Sperber, 2007). Non-human animals also fail critical tests of belief reasoning but can show very complex social behaviour (e.g., (...) Call & Tomasello, 2005). Fluent social interaction in adult humans implies efficient processing of beliefs, yet direct tests suggest that belief reasoning is cognitively demanding, even for adults (e.g., Apperly, Samson & Humphreys, 2005). We interpret these findings by drawing an analogy with the domain of number cognition, where similarly contrasting results have been observed. We propose that the success of infants and non-human animals on some belief reasoning tasks may be best explained by a cognitively efficient but inflexible capacity for tracking belief-like states. In humans this capacity persists in parallel with later-developing, more flexible but more cognitively demanding theory of mind abilities. (shrink)