【Objective】 To probe the development of social perspective-taking ability of the elementary pupils, and the relationship between social perspective-taking ability and peer acceptance, so that to provide the scientific evidences for the parents and educators to conduct the correct development of peer acceptance of pupils. 【Methods】 120 children in two elementary schools at Futian District were collected randomly. Four standardized stories were used for testing the social perspective-taking ability and peer nomination were used for peer acceptance. 【Results】 1)The development tendency of social perspective-taking ability and its subtype were at equal pace. The full score rate of grade 1,3 and 6 were 43.1%(3.45±0.714 ), 52.8%(4.22±0.974) and 74.1%(5.93±1.071). 2)The social perspective-taking ability was no sex differences. 3)The social perspective-taking ability was positive correlation to the peer acceptances. 【Conclusions】 The social perspective-taking ability grow accompany with age. The de-egocentrism are gradually obviously within the children above grade 3, and also, the ability of conclude the view of others is gradually elevated. The higher the ability of social perspective-taking is, the better of the peer acceptance.