The benefits of physical activity in childhood range from healthy growth and development, maintenance of healthy weight, psychological well-being to social interaction (CMO, 2004). These benefits justify the promotion and assessment of physical activity for children. Recently, the measurement of physical activity in units of time while concurrently measuring steps has allowed researchers to better understand and describe physical activity levels of children (Beighle & Pangrazi, 2006). The primary purpose of this study was to examine physical activity levels and the relationship between activity time and daily steps in Hispanic and Caucasian children. A secondary purpose was to provide descriptive data for daily steps per minute (calculated as daily step count/daily activity time). Participants were 337 first–fifth grade students (174 boys, 163 girls; 59% Hispanic, 41% Caucasian). The mean age for all children was 8.9 years. Participants wore the Walk4Life 2505 pedometer for four consecutive school days, simultaneously recording both step count and activity time. Results indicated that boys accumulated significantly more minutes of activity time/day (137.1 ± 41.2 vs. 121.5 ± 36.4), steps/day (10,834 ± 3,747 vs. 9,124 ± 3,048), and steps per minute (77.23 ± 6.4 vs. 73.89 ± 6.4) than girls (p < .05). Steps/day was a significant predictor of activity time/day (p = .0001). While steps did not differ significantly across age (p = .727) there was a significant difference by ethnicity (p = .003), as Caucasian children took significantly more steps/day (10,329) than Hispanic children (8826). Further, there was a significant difference in steps taken by Hispanic girls and all other groups (p = .0001). Steps recorded by Hispanic girls (7,625) were significantly lower than Caucasian girls (9,857), Hispanic boys (10,026), and Caucasian boys (10,801). These results are consistent with those reporting boys as typically more active than girls, physical activity differences by ethnicity, and a strong association between steps per day and activity time. Overall, minority children are less likely to engage in nonschool moderate-to-vigorous physical activity and are less fit (Lindquist et al., 1999) when compared with Caucasian children. To promote and encourage physical activity, teachers should maximize physical activity opportunities for all children. In particular, culturally responsive physical activity interventions for Hispanic girls, in and outside of school, should be explored.Keyword(s): elementary issues, measurement/evaluation, multiculturalism/cultural diversity