Animals play a big and important role in the lives of the humans ever since the beginning of the human civilization. Lately, there has been a huge emphasis on the specificity of the relationship between animals and humans which has opened the door to a large amount of research which cover different variables that influence that relationship like ascribing animals mental characteristics, empathy towards them or attitudes towards using different species in different purposes. Usage of animals for food is a matter of choice and it reflects certain differences between vegetarians and omnivores in relation to mentioned variables which in Croatia has not received enough empirical attention. One of the aims of this study was to test the factor structure of the scales which would measure empathy towards animals (Paul, 2000) and belief in animal mind (Herzog and Galvin, 1997) which would enable further research in this area of interest. Furthermore, one of the aims was to check if vegetarians and omnivores differ in the level of empathy towards humans and people as well as in the level of attributing different mental states to other species. The manifestation of belief in animal mind depends on the factor of perceived similarity with the species so the sustainability of so called „phylogenetic scale“ of animals was also tested. In addition, the contribution of gender, vegetarianism and underlying dimensions of belief in animal mind to explaining empathy towards animals was tested along with the mediating role of belief in animal mind in the relationship between empathy towards humans and animals. The sample was formed of 372 participants of which 238 of them belong to the group of vegetarians and the rest 133 participants have no dietary restrictions connected to meat consumption. The assumed one factor structure of the Animal empathy scale (Paul, 2000) and the assumed three factor structure of Belief in animal mind (Herzog and Galvin, 1997) was confirmed. Vegetarians from the sample demonstrated higher levels of empathy towards animals and higher level of affect towards them as well as a higher readiness to ascribe certain cognitive and emotional capacities in comparison to omnivores. On the other side, the two observed groups from the sample do not differ in the level of empathy towards people. The sustainability of the phylogenetic scale of animals in the relation of belief in their mind was also confirmed. Participants attributed least mental capacities and abilities to invertebrates, followed by lower vertebrates and finally mammals who were positioned to the top of the scale with having the most advanced mentality. Moreover, gender, vegetarianism and two dimensions of belief in animal mind (emotion and affect) significantly contribute to the explanation of empathy towards animals. Accordingly, women, vegetarians and individuals who are more ready to ascribe emotion to animals and demonstrate higher levels of affect towards them, tend to have more empathy towards animals. In examinig mediating role of belief in animal mind in the relationship between empathy towards humans and animals it was found that empathy towards humans contribute to the explanation of empathy towards animals directly, but also indirectly through belief in animal mind. That would mean that individuals with higher levels of empathy towards humans also tend to be more willing to ascribe different mental capacities to animals and consequently have more empathy towards them. Also, independently of the level of belief in animal mind, individuals with higher levels of empathy towards humans tend to be more empathic to animals.