Maestría en Física Médica UAEMéx Purpose: To examine the association between diaphragmatic thickness, assessed by ultrasonography, and upper arm muscle area (AMA), indicating nutritional status, in children and adolescents with cerebral palsy (CP), stratified by gross motor function severity. Materials and Methods: In this cross-sectional study, 50 children aged 2–12 years with a confirmed diagnosis of CP were evaluated. Participants were stratified into ambulatory (Gross Motor Function Classification System [GMFCS] I–III) and non-ambulatory (GMFCS IV–V) groups. Anthropometric parameters were collected to estimate AMA, and diaphragmatic thickness was measured using B-mode ultrasonography. Results: In the non-ambulatory group (GMFCS IV–V), diaphragmatic thickness showed a significant positive correlation with AMA during both inspiration ( r = 0.50; p = 0.002) and expiration ( r = 0.67; p < 0.001). No significant correlations were observed in ambulatory participants (GMFCS I–III). Moderate muscle mass deficits were common among non-ambulatory children, and approximately 60% of the total sample showed risk of adipose tissue deficit. Conclusion: In children with severe CP, a significant association between muscle reserve and diaphragmatic thickness suggests a functional link between nutritional status and respiratory muscle morphology. Diaphragmatic ultrasonography may serve as a non-invasive tool for integrated nutritional and respiratory monitoring in pediatric neurorehabilitation.