The current debate between theory theory and simulation theory on the nature of mentalisation has reached no consensus yet, although many now think that some hybrid theory is needed. This collection of essays represents an effort at re-evaluating the scope of simulation theory, while also considering areas in which it could be submitted to experimental tests. The volume explores the two main versions of simulation theory, Goldman’s introspectionism and Gordon’s radical simulationism, and enquires whether they allow a non-circular account of mentalisation. The originality of the volume is to confront conceptual views on simulation with data from pragmatics, developmental psychology and the neurosciences. Individual chapters contain discussions of specific issues such as autism, imitation, motor imagery, conditional reasoning, joint attention and the understanding of demonstratives. It will be of interest primarily to advanced students and researchers in the philosophy of mind, language and action, but also to everyone interested in the nature of interpretation and communication.