The boy previously asked his father, the guard at the gate to the Death Mountain Trail, to get him a Keaton Mask. His mother is never seen, but Link can talk to her through the door of their home in Kakariko Village. During the day, she tells Link that her son is off in the graveyard playing, and at night she tells him that her child has gone to bed and that he should come back tomorrow.
Seven years later, when the castle town is destroyed, the boy and his family aren't found anywhere, and their house has been turned into the Bazaar.
Seeing as the boy is nowhere to be found in the future, a theory is that the little boy could have grown up to become the Poe Collector. The boy seems to have an affinity for scary things, and both he and the Poe collector carry a stick. A counter-argument to this idea says that the boy is even younger than Young Link, and yet the Poe collector seems to be an old man a mere seven years in the future; while the Poe collector never shows his face, and it is therefore impossible to tell exactly how old he is, the fact that he refers to Link as "young man" would seem to indicate that he is quite a bit older than adult Link. Furthermore, the little boy seems displeased with having a cute face and wishes he looked scarier, whereas the Poe collector admits that he is not handsome and says he might be able to run a different business if he had better looks. The little boy also doesn't seem to like trouble when Link attempts to move gravestones during the day, which contrasts harshly with the Poe collector's desire to see the world fall into disorder, but considering that seven years have passed, it's easily possible for the boy to have changed his attitude.
↑ 1.01.1"Little kids can't go on the "Heart-Pounding Gravedigging Tour" described on the sign. Since I can't do that, I'm just imitating Dampé the gravekeeper all day. But with my cute face, I'm not heart-pounding at all, am I?" — Graveyard Boy (Ocarina of Time)
↑ 2.02.1"Gyaah! It's Dampé the gravekeeper! ??? Oh, it's just a mask. I get a different kind of fright from that mask than I get from Dampé... Will you give that mask to me?" — Graveyard Boy (Ocarina of Time)
↑"Hey! It's a Keaton Mask!! I asked my daddy to get me one, too!" — Graveyard Boy (Ocarina of Time)
↑"Have you been to the Happy Mask Shop that just opened in the Hyrule Castle Town Market? Everyone is talking about it! My little boy pesters me for a popular mask, but I don't have time to go there...So, could you go and get the mask for me next time you are in the Market? If you don't feel like it, that's OK, but...Well, I have no choice, this is my job...sigh..." — Guard (Ocarina of Time)
↑"Oh... you are quite an energetic young man." — Poe Collector (Ocarina of Time)
↑"Young man, if you catch a Poe, I will pay a lot of money for it... Heh heh hee!" — Poe Collector (Ocarina of Time)
↑"But with my cute face, I'm not heart-pounding at all, am I?" — Graveyard Boy (Ocarina of Time)
↑"If I looked as good as you, I could run a different kind of business...heh he heh..." — Poe Collector (Ocarina of Time)