The article analyses the issue of the potential development of theoretical thinking in young children. The context for this discussion is found in the cultural and historical development theory of L.S. Vygotsky which constitutes the basis for assumptions regarding the thinking about development and education of children. It highlights the elementary education stage as a very important area of designing „developmental teaching” as understood by Vygotsky. The article emphasizes the role of an adult who builds the scaffolding for the child’s thinking and acting, and establishes the conditions and teaching environment necessary for the performance of a cognitive process directed at the development of theoretical thinking. In the author’s opinion building the foundation for theoretical thinking will be possible when teachers set „the right developmental and educational tasks” for a child who is constructing knowledge.