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Accelerometry is the gold standard for field-based physical activity assessment in children; however, the plethora of devices, data reduction procedures, and cut-points available limits comparability between studies. This study aimed to compare physical activity variables from the ActiGraph GT3X+ and Actical accelerometers in children under free-living conditions. A cross-sectional study of 379 children aged 9–11 years from Ottawa (Canada) was conducted. Children wore the ActiGraph GT3X+ and Actical accelerometers on the hip simultaneously for 7 consecutive days (24-h protocol). Moderate-to-vigorous (MVPA), vigorous (VPA), moderate (MPA), and light (LPA) physical activity, as well as sedentary time, (SED) were derived using established data reduction protocols. Excellent agreement between devices was observed for MVPA (ICC = 0.73–0.80), with fair to good agreement for MPA, LPA and SED, and poor agreement for VPA. Bland-Altman plots showed excellent agreement for MVPA, LPA, and SED, adequate agreement for MPA, and poor agreement for VPA. MVPA derived from the Actical was 11.7% lower than the ActiGraph GT3X+. The ActiGraph GT3X+ and Actical are comparable for measuring children’s MVPA. However, comparison between devices for VPA, MPA, LPA, and SED are highly dependent on data reduction procedures and cut-points, and should be interpreted with caution. [ABSTRACT FROM PUBLISHER]