最大攝氧量是代表或評估心肺適能的功能指標，反應人體從事最大努力運動時組織攝取或消耗氧氣的能力。最大攝氧量相對值，為每單位時間的攝氧量絕對值除以個人體重（單位：ml、kg-1.min-1))，以獲得心肺適能參數的相對值。然而，不論是橫向或縱向研究均顯示，傳統的攝氧量相對值計算方法仍受到體型的影響，其客觀價值受到質疑。研究者曾依據體表面積定律，推演出攝氧量應與體重的.67(2/3)次方呈正比，但多數研究顯示攝氧量與體重的.75(3/4)次方呈正比，與體表面積理論不符。歸納過去研究發現，安靜攝氧量值與體重的幻次方呈正比，而最大攝氧量則與體重的.15次方呈正比，因此，隨著運動強度的增強，代謝率與體重之間的乘冪關係似乎有上昇的趨勢。部份研究則發現最大攝氧量與下肢肌肉量的石.64次方呈正比，接近理論上的石.67次方，似乎為較合理的攝氧量相對值計算方式。建議未來研究可進一步驗證，探索更精確的攝氧量相對值計算，俾利攝氧量在運動科學之應用與發展。

Maximal oxygen uptake is accepted as the criterion measure of cardiorespiratory fitness, which represents the ability of oxygen uptake or consumption during maximal exercise testing. In order to obtain the relative parameter of cardiorespiratory fitness (unit: ml．kg^(-1)．min^(-1)), the absolute value of maximal oxygen uptake per minute divided by body mass (m). However, both cross-sectional and longitudinal studies support that general computation of relative value of oxygen uptake was affected by body size. According to the surface-area law, researchers were figure out that oxygen uptake should proportional to m^(0.67(2/3)), but many studies showed inconsistent results that oxygen uptake would proportional to m^(0.75(3/4)). To generalize from past studies, the resting oxygen uptake is proportional to m^0.67, and maximal oxygen uptake is proportional to m^0.75. Therefore, the exponential relation seems to inflate between metabolism rate and m as exercise intensity is enhanced. Some authors suggested that maximal oxygen uptake was proportional to lower limb muscle volume to the power of .64, which is similar with the power of .67 in theory and might be the reasonable calculational approach. This study suggests that the further research could focus on more accurately calculation for relative value of oxygen uptake.