The primary aim of this dissertation is to evaluate the linguistic performance of 30 children with learning impairment in order to verify the extent to which these difficulties are equivalent to those that characterize the performance of SLI (Specific Language Impairment) children. The performance of children with learning impairment was also evaluated by means of a classic false belief task intended to assess their development as far as Theory of Mind is concerned, since this development has been pointed to be compromised in face of linguistic impairment. Moreover, this research aimed to enlarge the sample of children without language impairment whose linguistic performance is assessed by means of a set of tests (Modules for the Evaluation on Linguistic Abilities), that has been developed in LAPAL (Laboratório de Psicolinguí­stica e Aquisição de Linguagem - PUC-RIO), intended to identify those aspects of language that are particularly affected in SLI Brazilian Portuguese speaking children. The performance of 30 children with and without learning impairment, of low economical background and age average by 6 years old was evaluated at a public school in the outskirts of Brasilia, Federal District, Brazil. The results show that the performance of children with learning impairment was, generally, lower in comparison with children without learning impairment. The performance in comprehension tasks focusing on simple active and passive sentences, reversible/irreversible, coordinated, relative clauses, WH interrogatives, and in tasks focusing on the processing of gender and number agreement was significantly different between children with and without learning impairment. The results indicate linguistics difficulties shared with Specific Language Impairment in the learning impaired group, even though the effect of group, independently of the linguistic variable manipulated, suggests that difficulties of a different order might affect their linguistic performance. The result of the test of false belief task shows that the group with learning impairment, more than the control group, has difficulty in foreseeing the action of a character from a false belief attribution. Difficulties in using clues in the solution of the linguistic tasks and in the elaboration of dependent inferences of ToM can therefore impair the school performance of this group.