Present research was performed to investigate the relationship between theory of mind with negative emotions (anxiety, depression, stress) with the mediating of cognitive emotion regulation strategies. The statistical population was all parents of exceptional children in Mashhad daily physical, dynamic, mental rehabilitation centers in 1396-97 year. A sample of 196 people was selected based on the Krejcie and Morgan table.The research questionnaires included Cognitive Emotion Regulation, Mind-Reading test through eye image and Depression, Anxiety and Stress Scale. Data were path analysis using Pearson correlation coefficient. Correlation results showed that theory of mind had a significant negative correlation with anxiety and depression but no significant relationship with stress was confirmed. And there was a significant negative correlation with cognitive emotion regulation maladaptive strategy (blaming others) and no relationship with other maladaptive strategies was confirmed. And it has a significant positive relationship with cognitive-emotional regulation adaptive strategies (positive re-focusing, viewpoint-taking). Relationship with other strategies not confirmed.Maladaptive strategies (blaming self, blaming others, rumination, catastrophical) have a significant positive relationship with anxiety , depresion stress.Adaptive strategies (positive re-focus, taking viewpoint) have a significant negative relationship with anxiety, depression, and stress. Reappraisal strategies with stress and acceptance with depression have a significant negative correlation.The results of the path analysis showed that the proposed model has a good fit the mediating role of cognitive emotion regulation in relation to the theory of mind with negative emotions and Others' blaming strategies, taking-viewpoint, positive refocus, in addition to the direct relationship, have an indirect and mediating relationship between theory of mind with negative emotions (anxiety, depression).According to the research findings, it is concluded that there is a significant negative relationship between theory of mind and negative emotions (anxiety, depression).In addition, cognitive emotion regulation strategies (blaming others, taking viewpoint, positive re-focusing) play a mediating role. And this is a new step toward formulating theoretical models for predicting negative emotions (anxiety, depression) of parents of exceptional children.
