Interacting with animals often provides numerous benefits for children with autism spectrum disorder (ASD). One potential explanation for this is that children with ASD exhibit particular visual attention to animals. This study aimed to characterize the visual attention patterns towards humans and animals in children with ASD compared to neurotypical (NT) children during one-time first exposure to an assistance dog. Forty children participated (18 ASD, 22 NT). The interventions were videorecorded. Three categories of visual attention (gaze, glance, and mutual gaze) directed towards assistance dogs and human professionals were coded using ethological methods. Both the children with ASD and the NT children gazed more frequently at the assistance dog than at the professional. However, although infrequently, both groups shared more mutual gazes with the professional than with the assistance dog. Both the NT children and the children with ASD preferred to gaze rather than to glance at, or share mutual gazes with, the assistance dogs. The attention patterns of the NT children towards the professionals were consistent, whereas those of the children with ASD were not. Statistical linear models revealed that a child's status (ASD/NT) was the only factor influencing the frequency and duration of the visual behaviors observed. These results confirm that individuals with ASD exhibit particularly focused attention towards animals.