Numerous studies report that poor readers display low performance in naming tasks. However, very few studies have investigated the development of naming skills along with the development of reading fluency and its variability in typically developing children. In this study, we used electro-encephalographic (EEG) recordings acquired during letter and picture naming tasks to investigate how naming skills develop and, possibly, interact with age and reading level variations. Ninety-three children aged 7–12 years named letters and pictures under an EEG recording, and their reading performance was assessed. ERP results on amplitudes show that age and reading level have similar effects on the entire letter naming time-course. By contrast, age and reading level have different effects on the picture naming time-course, with a specific effect of reading level on the N1 time-interval, associated with visuo-conceptual processing and an effect of both age and reading on later time-windows. On the microstate analysis, age remains the only predictor of the variance in global electric field at scalp for both letter and picture naming indicating that reading skill is not related to a modulation of the mental processes underlying naming.