PURPOSE: to evaluate the relation between gender and level of development of responsible systems for postural balance in children between six and ten years old. METHOD: it was composed of 282 children, divided into three groups: general (girls and boys), female (146 children) and male 136 male (children aged between six and ten years old). For the evaluation of postural balance it was used the dynamic posturography assesses laser-foam sensory systems through six different tests. Data were submitted to descriptive statistics and tests according to the normality of the data. RESULTS: in the Sensory Organization Test, it can be observed that the findings for girls were higher than the values found for boys in the variables Sensory Organization Test I and their average. However, these values for the groups of boys and girls were below the reference values of the Foam-Laser Posturography for adults. When it was done the comparison between genders within each age group it was found statistically significant differences in the Sensory Organization Test I for eight year-old, the Sensory Organization Test V for nine year-old and the Sensory Organization Test and Average VI Sensory Organization Test for eight year-old. CONCLUSION: although postural balance was better for girls than boys, both groups had lower values than those considered normal in adults indicating that the systems responsible for postural balance are not mature.