Purpose: The aim of the current research was investigating the rate of philosophical thought in gifted third grade high school students of Zahedan on the basis of Smith Theory. Materials and method: Research methodology was deceptive-correlational. 180 students were selected employing random cluster sampling method among a Statistical population including 360 students and Smits (1998) philosophical mind questionnaire with a 97 percent Cronbach alpha was applied for data collection as a research instrument. One sample t test was employed for analyzing the data. Findings: Findings reveal that students were in desirable and acceptable position in 4 components of Smith’s Theory which was released from inflexibility, evaluating theories and thoughts free from their source, having a multidimensional view and patience in temporary augment. Also results reveals that flexibility of gifted third grade high school students of Zahedan was higher than mean score of normal students. Discussion: it was as a result of high intelligence capability of gifted students.