Abstract: Clinical interest in HRV was sparked by the 1973 report of Wheeler and Watking, who first drew attention to cardiac vagal innervations as the mediation of HRV and its potential value as a clinical test of cardiovascular function HRV varies with age, gender, cardiac diseases, nutritional status with different drugs and in response to a number of other factors, such as diabetic autonomic neuropathy. In addition gender has a strong influence on mechanism on HRV. However the influence of gender and the underlying mechanisms has not yet been determined, till date no work has been conducted to understand the role of gender on HRV. This is a cross sectional study conducted in Jan – March 2010 with a sample size of 86 (43 male, 43 Female) was calculated based on the results of a study done on similar subjects. The temperature of the laboratory was kept between 25o c - 28o c and lights subdued. The subjects were asked to void urine before testing and made to sit in the lab comfortably to accustom to the new environment. ECG electrodes were connected for lead II. Baseline Heart Rate and Blood Pressure were recorded. Then at supine rest with the eyes closed and relaxed position, lead II ECG was acquired at the rate of 200 samples/second for 10minutes with the normal breath rate of 12 – 18/min using RMS Polyrite D hardware, INDIA, which is the data acquisition system. There was no significant difference in time domain measures of HRV in between male and females. But in frequency domain analysis Higher LF power, TP, LF/HF ratio and Lower LF values is seen in females.