About 5.30pm, a 10-year-old boy and his 11-year-old friend, both from Wingham, were riding their scooters west on a dark and unlit section of the edge of Gloucester Road.
Police said the driver of a Mitsubishi Magna, a 59-year-old Wingham man, swerved to the right but was unable to avoid colliding with the 10-year-old boy, before braking and skidding onto the opposite side of the road.
Emergency services attended and took the boy to Manning Base Hospital where he later died.
The driver, who was uninjured as a result of the collision, was taken by police to Manning Base Hospital for compulsory blood and urine tests.
The man was not charged.
Police from Port Macquarie Crash Investigation Unit attended the scene and are investigating the incident.
A report will be prepared for the information of the coroner.
The accident happened on the outskirts of town where Gloucester Road becomes a 60 kilometres per hour zone.