Background One of the most common problems orthopedists, pediatric podiatrists and pediatricians are presented with is in-toe gait in the neurologically intact child. Increased femoral anteversion, internal tibial torsion, adduction of the forefoot and a combination of these entities have all been reviewed as etiologies of in-toeing. Objective The purpose of this case study is to put forth the theory that a unilateral in-toed gait in the pediatric patient is an undocumented manifestation of limb length discrepancy (LLD). The authors propose the theory that the longer limb presents with an in-toe deformity as a compensatory measure to effectively shorten the lever arm of the foot which allows the foot to roll over the lateral side in order to avoid an altered gait. Method Two case studies were chosen based on full biomechanical evaluations. In addition, a mathematical model was proposed to demonstrate the compensation of limb length in the transverse plane of the foot utilizing the Pythagorean Theorem. Conclusion The crux of the discussion lies within the mathematical models presented. Utilizing the equations for the growth of the limbs, the foot rotation degree from the midline of the body may be calculated and consequently, the mechanism for compensation of a LLD can be hypothesized to occur in the transverse plane of the foot.