This study was designed to explore the analogical reasoning and metaphoric understanding in typically developing children and language impaired children. 13 Language-impaired children were matched to 16 typically developing children on the basis of receptive vocabulary age. All 29 children were enrolled in the 1st to 3rd grade in regular elementary schools. All were administered analogical reasoning and metaphoric tasks. Results indicated that the children with language disabilities did not perform as well as the receptive vocabulary matched group on the two tasks. In addition, we found that both of children with and without language disabilities did not have relationship between analogical reasoning and metaphoric understanding.