Theory of mind is an essential prerequisite skill for successful communication and interaction between people. The development of theory of mind in children with hearing loss is delayed compared to children with typical hearing. Therefore, the purpose of this paper is to review the literature and explain the early development of the theory of mind in children with hearing loss and the strategies to promote it. The writer aims to inform the parents, teachers, and related professional educators of hearing loss children and to provide appropriate intervention methods as early as possible. This paper first explains the key milestones in the early development of theory of mind in typical young children. Then, through literature analysis, the writer elucidates the challenges faced by children with hearing loss in the theory of mind development and finally focuses on three evidence-based intervention methods: the teaching of complement clauses, the enhancement of the quality of parent-child mental talk, and the use of thought bubbles.