Purpose: The objective of study was to determine the effect of tandem ski (TS) activity on postural control and cardiac activity in children with profound intellectual and multiple disabilities (PIMDs). Method: Twenty children with PIMD and 20 age-matched controls (typically developed (TD) children) participated. Body segment movements were measured with inertial sensors (Physilog®) placed on the head, C7, trunk (including ECG) and pelvis with a seat reference. Each participant was measured during a 12-turn slalom pattern. Results: In each group, significant differences were observed between the head vs. trunk and head vs. pelvis angular speeds (p<0.001). In both groups, heart rate differed significantly during rest (PIMD 99 bpm, TD 97 bpm), exercise (PIMD 140 bpm, TD 139 bpm; rest vs. exercise p<0.001) and recovery (PIMD 101 bpm, TD 107 bpm; exercise vs. recovery p<0.001). Conclusions: In children with PIMD, TS elicits active postural control associated with cardiac activities similar to that of the controls.