It has been well documented that, on average, children from low-income families have lower academic achievement than their more well-off peers (Buckner et al. 2009 Duncan, Brooks-Gunn, Yeung, & Smith, 1998; Burney, & Beilke, 2008; Evans 2004; Webster-Stratton et al. 2008). Research into the income achievement gap has primarily focused on the adverse effects of poverty on cognitive processes, however, it seems plausible that deficits in self-regulation abilities may also play an important role in achievement differences between high and low-income children. The present study examines both distractibility and emotional regulation in 12 and 24 month olds. It is hypothesized that children from lower-income households will be less able to regulate their emotions and be more easily distracted. The results are expected to contribute new findings to the early development of achievement differences in children from different economic backgrounds.