Imitation plays an important role not only in human development, but in learning as well. It is defined as a fundamental precursor for the development of communicative-linguistic skills. Moreover, in the development of learning, in foreign language learning, the contribution of neuroscience and more specifically the role and functioning of the mirror system (mirror neurons) plays a central role. In this study, we wanted to investigate whether there were correlations between early imitation and learning a foreign language in a sample of 42 children aged 36 months, making an assessment at the age of 2 years and then at the age of 3 years. Our results showed a positive correlation between early imitation skills at the age of 2 years and the development of language learning, both Italian and English language, which occurred after the age of 3 years.