This study assessed theory of mind understanding in children with congenital profound visual impairment (CPVI): children who have had no access to visual information throughout development. Participants were 18 children with CPVI and no other impairments, aged between 5 and 11 years, and 18 children with normal vision, matched individually on chronological age, verbal IQ and verbal mental age. Three first-order false belief tasks were presented twice each; the three tasks varied in the extent of deception and involvement of the child. Six of the children with CPVI failed one or more of the false belief tasks; all sighted children passed all of the tasks. The manipulations of deception and involvement did not influence the performance of the children with CPVI. Participant characteristics of the children with CPVI were examined in relation to their performance on the false belief tasks: chronological age and type of school attended were not found to be related to performance; verbal IQ and verbal mental age were found to differ in children with good and poor performance on the false belief tasks. The results are consistent with either a general pattern of delay in theory of mind development for children with CPVI, or with a subset of children who have longer-term difficulties in this area.