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The present study investigates how working memory and fluid intelligence are related in young children and how these links develop over time. The major aim is to determine which aspect of the working memory system—short-term storage or cognitive control—drives the relationship with fluid intelligence. A sample of 119 children was followed from kindergarten to second grade and completed multiple assessments of working memory, short-term memory, and fluid intelligence. The data showed that working memory, short-term memory, and fluid intelligence were highly related but separate constructs in young children. The results further showed that when the common variance between working memory and short-term memory was controlled, the residual working memory factor manifested significant links with fluid intelligence whereas the residual short-term memory factor did not. These findings suggest that in young children cognitive control mechanisms rather than the storage component of working memory span tasks are the source of their link with fluid intelligence.