This study investigated the crucial factor mediating a correlation between performance of reading span test (RST) and reading comprehension. In the research literature on this issue, one of the remaining controversial points is whether the similarity of sentence processing between RST and comprehension contributes to the correlation. In this study, four RST conditions were created by the combination of two factors: relatedness of stimulus sentences (related or unrelated with each other) and focus of target words (focus or non-focus with respect to sentence meaning). If the correlation is mediated by the similarity of sentence processing, RST performance of related and focus condition, which was most akin to comprehension, would have higher correlation with reading comprehension than other conditions. However, as a result of correlation analysis based on data from ninety-six participants, no such evidence was obtained. On the other hand, RST performance of unrelated conditions that were supposed to strongly require attention control showed significant correlation with reading comprehension. These findings are discussed in terms of the contribution of attention control and short-term memory to performing RST and reading comprehension.