The aim of this study was to examine the relationship between deep squatting or ROM of lower limbs, and physical function in typically developing children. 337 elementary school students were recruited for this study. The subjects were performed to squat with their heels down and then were divided into 2 groups: possible squatting and impossible squatting. ROM of lower limbs (hip flexion, knee flexion, and ankle dorsiflexion), circumference of leg, standing long jump, the five-repetition sit-to stand test (FTSST) and a standing test were analyzed. Unpaired t-test or Mann-Whitney U test was used for the two-group comparison. Logistic regression analysis was used to determine variables associated with squatting, and multiple regression analysis was used to determine variables associated with physical function. The rate of impossible squatting was 11.9%. The ROM of the lower limbs was significantly decreased in the impossible group. Multiple regression analysis showed that the ankle dorsiflexion ROM and BMI were correlated with squatting. In physical function, the FTSST and standing test were correlated with squatting. However, in the multiple regression analysis squatting did not significantly affect physical function. In this study, ROM of the ankle dorsiflexion and BMI affected the squatting. It was suggested that the squatting might be useful as a screening for ankle dorsiflexion ROM.