Background and Purpose: Previous studies suggested several body functions and structures factors might affect wheelchair maneuverability in adults with disabilities. Limited research has been done in children with cerebral palsy (CP). The purposes of this study were to explore the relationships among body functions/ structures of upper extremities in children with CP and their maneuverabilities of indoor powered wheelchairs. Methods: Used a cross-section design, the sample of convenience aged 4 to 12 years old included 18 typical developing (TD) children and 30 children with CP. Measurements of body functions and structures included sensory assessment, Bulb dynamometer (Sammons Preston, Bolingbrook, IL, USA) and Quality of Upper Extremity Skills Test (QUEST). Pediatric indoor wheelchair maneuverability test (PIWMT) was used to qualify the powered wheelchair maneuverabilities. Descriptive statistics, Pearson correlation coefficient, Spearman rank correlation coefficient and repeated measure analysis of variance (ANOVA) were used for data analysis. Results: As expected, children in the TD group drove faster in the PIWMT than the CP group (p = 0.03), with similar accuracy. Proprioception, stereognosis, grip and QUEST were significantly correlated with PIWMT (r = 0.32, 0.35, 0.38, and 0.45, respectively). Conclusion: Several body functions and structures factors were significantly correlated with wheelchair maneuverability in children with CP. In clinical practice, exteroception, stereognosis, grip, dissociated movements, grasps, weight bearings, and protective extension might be included in the indoor powered wheelchair maneuverabilities training for children of CP. Clinical Relevance: Our results provide important information to help the design of intervention program for children with CP in Taiwan.