Based on the development perspective of Henri Wallon, this work aims to relate the concept of imitation contained in his Theory of Development to advances in neuroscience, with the overall objective of discussing the construction of language in the human species. For the author, the imitation processes depend on the other party, beginning as automatic reactions of the species and become more specialized, going from movement (the motor act) to representation (thought). Neuroscience brings, among other discoveries, mirror-neurons, which can form the basis for communications by means of gestures and verbal communication, intuition of random intentions, and empathy, as they enable the observer to experience within himself, through his neuronal connections, what the other party is doing. Wallon’s concepts, supported by these discoveries, enable us to suggest some activities for educators that will help in children’s process of language acquisition and development.