The purpose of this research is to develop a test that measures the cognitive perspective-taking skills of children in early childhood and can be applied directly to children. Cognitive perspective-taking is a type of social skill that refers the ability of an individual to correctly predict what is going through the mind of another person by distinguishing from his/her own thoughts. It is aimed to better understand the cognitive development field by determining the cognitive perspective-taking skill levels of children and thus to contribute to early childhood education. The Early Childhood Cognitive Perspective Taking Test (EBAT) developed in this direction consists of 15 items and 60 pictures. The research group consists of 146 children aged 5-6 years, enrolled in the preschool classes of independent kindergartens and primary schools in the city center of Elazig in the 2020-2021 academic year. Data collected through one-on-one clinical interviews with children were analyzed in SPSS and TAP programs, and the KR-20 reliability coefficient was found to be .902. Explanatory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), item-total correlation, and item analysis were performed, as well as taking expert opinions throughout the research process for test validity. As a result of the research, it has been understood that the Early Childhood Cognitive Perspective Taking Test (EBAT) is a valid and reliable test for children aged 5-6 years.