Background: Idiopathic nephrotic syndrome is the most common kidney disease in children, it is characterized by the presence of massive proteinuria, edema, hypoalbuminemia and hyperlipemia and can be caused by different histopathological subtypes. Methodology: Descriptive cross-sectional observational study. Histopathological and clinical data were collected from 52 pediatric patients with idiopathic nephrotic syndrome who underwent USG-guided kidney biopsy in two third level hospitals in northwestern Honduras during January 2016 to December 2020. Convenience sampling was used; the data was exported to SPSS v.25 statistical program, where statistical analysis was performed. Descriptive statistics were used to obtain the frequencies and percentages of the categorical variables, and the median and the interquartile range (IQR) of the quantitative variables were obtained. Results: the median age was 9 years [IQR, 3.0 - 12.0]; 55.8% were male. The clinical presentation of nephrotic syndrome in 34.6% of the cases was cortico-dependent nephrotic syndrome, followed by cortico-resistant nephrotic syndrome in 36.5%. The main subtype of glomerulopathy presented was the minimal change disease in 36.5%, followed by 28.8% corresponding to focal and segmental glomerulosclerosis. Conclusions: In Honduras the real incidence of the different histopathological variations is unknown, therefore kidney biopsy becomes a fundamental tool to establish the diagnosis, treatment and prognosis of the disease.