Current theoretical conceptualizations of regulatory development suggest that attention processes and emotion regulation processes share common neurophysiological underpinnings and behavioral antecedents such that emotion regulation abilities may build upon early attentional skills. To further elucidate this proposed relationship, we tested whether early neurophysiological processes measured during an attention task in infancy predicted in-task attention behavior, and whether infant's attention behavior was subsequently associated with their ability to regulate emotion in early childhood (N=388). Results indicated that, greater EEG power change (from baseline to task) at medial frontal locations (F3 and F4) during an attention task at 10 months were associated with concurrent observed behavioral attention. Specifically, greater change in EEG power at the right frontal location (F4) was associated with more attention, and greater EEG power at the left frontal location (F3) was associated with less attention, indicating a potential right hemisphere specialization for attention processes already present in the first year of life. In addition, after controlling for 5-month attention behavior, increased behavioral attention at 10-months was negatively associated with children's observed frustration to emotional challenge at age 3. Finally, the indirect effects from 10-month EEG power change at F3 and F4 to 3-year emotion regulation via infants' 10-month behavioral attention were significant, suggesting that infant's attention behavior is one mechanism through which early neurophysiological activity is related to emotion regulation abilities in childhood.