The purpose of this study was to investigate the activities of the total acid phosphatase (TAP), tartrate-resistant acid phosphatase (TRAP), low molecular weight protein tyrosine phosphatase (LMW-PTP) and alkaline phosphatase (ALP) enzymes, as well as the possible correlation in the serum and in unstimulated whole saliva of children. Enzymatic activities were measured in pairs of concurrently obtained serum and salivary samples from 32 children in good oral and systemic health (16 of each sex) with a median age of 6.4 ± 3.3 years (range 1.08 – 12.92 years). All collections were made between the hours of 08:00 – 10:00 a.m. We used p-nitrophenyl phosphate as the substrate in the enzymatic assay for TAP, TRAP and LMW-PTP, and thymolphthalein monophosphate as the substrate for ALP. The enzymatic activities of all the studied enzymes were higher in serum than in saliva. The mean of enzymatic activities of serum TAP, TRAP, LMW-PTP and ALP were 36.51 ± 8.21, 23.99 ± 5.73, 11.16 ± 5.65 and 76.50 ± 17.32 U/L, respectively, while the mean salivary TAP, TRAP, LMW-PTP and ALP enzymatic activities were 9.60 ± 5.04, 1.36 ± 0.87, 5.65 ± 3.07 and 4.08 ± 1.83 U/L in this order. The TRAP revealed a positive linear correlation between its activity in the serum and saliva (Spearman r = 0,4685, p