Distractibility during television viewing has been an important topic for those interested in children’s attention development. It has been hypothesized that extended looking during television viewing is controlled by a mechanism called “attentional inertia”. If attention is engaged by the television program, there is an increasing cognitive engagement that holds fixation toward the television for extended periods. The comprehensibility of the television program is an important determinant of whether cognitive engagement occurs. The present study examined the effect of the television program language comprehensibility in 6 to 24 month old children with a distraction procedure.