Consistent research reports in the literature have shown that youngsters born with a severe physical handicap are delayed in cognitive functions that are based upon spatial concepts. The purpose of this study was to determine whether youngsters born with cerebral palsy are delayed in their understanding of a nonspatial task. The task chosen was conservation of substance, designed by Piaget to determine if the child understands that a mass will remain the same after its physical appearance has been altered. The sample consisted of 30 nonambulatory youngsters with cerebral palsy and 30 nonhandicapped youngsters. Half were boys; half girls; equal numbers were in three age groups of 4 to 5 years, 7 to 8 years, and 10 to 11 years. Statistical analysis showed youngsters with cerebral palsy were not delayed in their understanding of conservation of substance. These results indicated that the children's physical handicap did not interfere with their cognitive development of a nonspatial concept. These results have implications for therapists treating children with severe physical handicaps.