A cross-sectional study of language comprehension in relation to cognitive functioning in 48 10-to-21 month old children, 4 at each month of age, revealed significant correlations between comprehension and five sensorimotor subscales. Age, however, was the only significant predictor in multiple regression analyses adding either age or sensorimotor subscale in second. In specific instances in which sensorimotor tasks tapped hypothetical prerequisites to specific language comprehension items, the two domains corresponded closely; but the cognitive domain was not always the first to be passed. Comprehension items were ordered from easy to hard as follows: 1) understanding single words for present people or objects; 2) for actions; 3) for absent people or objects; understanding two words for the semantic relations possessor-possession, action-object, and agent-action; 5) understanding three words for agent-action-object. Implications for the Cognition Hypothesis are discussed.