Abstract: Abstract: The neural mechanism in Theory of Mind has not yet led to a consensus. However, if we examine it from the self-others coordination, we could regard it as a systematical functions on multiple brain areas. As egocentrism bias is a default mode of the human cognition, inhibition would be necessary for appropriate attribution to the others’ mental state. Hence, at least the following four processes are needed: a) simulation would be made by the mirror neuron system when the mental state between the self and the others is consistent; b) representation generated about the mental state which based on the others-objects dyadic relationship is responded to the temporoparietal junction; c) the inhibition to simulation would be functioned by the dorsolateral frontal lobe; d) and the coordination of all above processes would be purposed by the medial prefrontal cortex

Key words: Theory of mind, brain mechanism, self, others