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Objectives: This study aimed to investigate the effects of maternal cognitive flexibility on children’s conflict resolution ability via maternal reactions to children’s negative emotions and theory of mind.Methods: Data were collected and analyzed from 191 pairs of children and mothers enrolled in a class of four-year-olds at daycare centers and kindergartens in Seoul and Gyeonggi Province, South Korea. Preschoolers were asked to answer questions on peer conflict situations and syntactic comprehension. The mothers were asked to answer the questionnaire about cognitive flexibility, reactions to children’s negative emotions, depression, and children’s theory of mind. SPSS 28.0 and PROCESS macro version 4.1 were used to analyze the collected data, and SPSS PROCESS macro model 6 was used to examine the double mediating effects.Results: There was no direct effect of maternal cognitive flexibility on children’s conflict resolution ability. However, maternal cognitive flexibility affects children’s conflict resolution ability even after controlling for children’s sex, syntactic comprehension, and maternal depression through maternal reactions to children’s negative emotions and theory of mind.Conclusion: This study revealed the importance of maternal cognitive flexibility to children’s conflict resolution ability through maternal supportive reactions to children’s negative emotions and theory of mind. Therefore, maternal cognitive ability is associated with the development of children’s conflict resolution ability. This study is helpful in that it provides significant information in seeking ways to improve children’s conflict resolution ability.