Five sections are included in the article. First of all, the theoretical approach of perspective taking is investigated. Cognitive-developmental theory was found as the most important one orienting researchers' studies. Secondly, the development of the research area is analyzed. The test of three mountains conducted by Piaget & Inhelder (1956) initiated the empirical studies of perspective taking. The following is the clarification of perspective-taking concept. The nature of perspective taking or role taking is illustrated, in order to distinguish them from the "role" described by social psychologists. The developmental levels (stages) of subjects' perspective-taking abilities are introduced in the fourth section. The levels (stages) constructd by J. H. Flavell, M. V. Cox, M H. Feffer and R. Selman are explored. Finally, some suggestions are proposed.