One of the most relevant domains in the current research in schizophrenia (SZ) is social cognition (SC). This area refers to the set of mental operations underlying social interactions and involves processes related to the interpretation and development of responses to the intentions and behaviors of others. According to the MATRICS (Research on assessments and treatment to improve cognition in schizophrenia) consensus, the CS includes theory of mind (ToM) among its four research areas. A set of evidences has shown that chronic schizophrenic patients frequently fail in tasks involving ToM. Recent reports claim for a link between ToM and pragmatic abilities in chronic SZ. Studies assessing pragmatic abilities and ToM have revealed that deficiencies in pragmatic tasks correlate with defects in first and second-order false-belief tasks. There is, however, little information on patients with a first episode of SZ. We examine the relationship between ToM and pragmatic skills in a sample of young male patients (N = 10) diagnosed as first episode of SZ with ICD-10 criteria. We propose that this group will obtain lower scores than matched normal controls in two tasks that evaluate, respectively, pragmatic skills and ToM: comprehension of indirect speech acts (ISA) task and first and second-order false beliefs task. The comparison group consisted of 8 healthy controls matched to the SZ patients for age, sex, education and socioeconomic status with no history of neuropsychiatric disorders. The patients and the control subjects were assessed with a neuropsychological protocol. Our results showed minor differences in neuropsychological testing. As expected, the schizophrenic patients performed worse than the control group on the false belief task and the AHI task. The correlation between both tasks and a consistent regression analysis suggest a link between ToM and pragmatic processing. Furtherstudies are needed including larger samples and pragmatic and cognitive tests in order to assess the complex relationship between SZ, pragmatic and executive frontal functions.