Physiological Cost Index (PCI) of walking has been widely used to predict oxygen consumption in healthy subjects or patients. The purpose of this study was to evaluate the predictability of physiological cost index of walking for the amount of exercise and cardiac function. Walking exercise was conducted in 67 healthy children (age 4-12) with a self-selected comfortable walking speed on the level surface. Walking speed was calculated, and heart rate was measured before and immediately after the walking. PCI was calculated for statistical analysis. The results were as follows; 1) The walking speed tends to increase and PCI of walking tends to decrease with age. There was significant difference in walking speed and PCI of walking among three age groups (p<.05). The change of walking heart rate tends to decrease with age, however, there was no significant difference among three age groups. 2) Linear regression equation between walking speed and age was 'Y (walking speed) = 2.124X (age) + 48.286' (=.337), (p=.00). 3) The walking heart rate tends to decrease with age. Linear regression equation between walking heart rate and age was 'Y (walking heart rate) = 143.346 - 2.63X (age)' (=.3425), (p=.00). 4) The walking heart rate decreased as body surface area (BSA) increased. Linear regression equation between walking heart rate and BSA was 'Y (walking heart rate) = 149.830 - 27.115X (BSA)' (=.3066), (p=.00). In conclusion, these equations and PCI could be useful to quantify the variation of energy expenditure of children with pathological gait when compared with age-matched healthy children.