In this study, two experiments were conducted in order to reexamine Borke's task, based on the degeneration theory. The aim of Experiment 1 was to clarify the relationship among the three mountains task, Borke's turntable task and some subordinate abilities tasks. The result of this experiment suggested that Borke's turntable task was at the same level as the topological abilities tasks, but it differed from the three mountains task. In Experiment 2, which makes the turntable task easy, the object familiarity or the marker-object nearness were examined. Though all 19 children, aged 4-5, could solve the “near” tasks, some made errors on the “distant” task. The result of these two experiments proved that Borke's task did not measure the true perspective-taking ability.