Pneumonia is one of very important global health problems among toddlers, especially in developing countries. Nowadays, pneumonia is one of largest causes of child mortality, especially in newborn period. In Aceh Province, pneumonia disease is the eighth of 25 biggest diseases found at primary health care with 112 cases, while pneumonia among outpatient sufferers in Aceh reached 434 cases (29.03%).This study aimed to determine factors related to incidence of pneumonia toddlers in Lambatee Village, Darul Kamal Subdistrict, Aceh Besar District.This study was analytical descriptive using cross-sectional design. Samples of study were mothers and toddlers amounted to 48 people. Data were collected on August 3rd - 14th, 2015 by interview, observation. Multivariate analysis used logistic regression. Results of study showed that the factor physical condition of house sanitation influenced to trend among toddlers suffering from pneumonia with p value 0.01< 0.05, the highest OR score 6.431 and 95% CI = 1.559 - 26.532. In conclusion, physical condition of house sanitation had six times risk of causing trend of pneumonia incidence among toddlers in Lambatee Village, Darul Kamal Subdistrict, Aceh Besar District.