王老師
不知您是否方便粗略透露一下您是用什麼方式商品化最大攝氧量預測呢？我們也還在努力找HRV預測VO2max的資料，也問了不少國內運動生理學者，就目前聽到的及Polar給的reference都還沒結果。總之，謝謝您了

剛剛找到一篇有點相關的文章，供大家參考，不過，它是1985年的文章，有一點歷史了！

Kenney WL. (1985). Parasympathetic control of resting heart rate: relationship to aerobic power. Med Sci Sports Exerc, 17(4):451-5.

The degree of parasympathetic control of resting heart rate (PC) was assessed by measurement of variation in heart period (VHP) during cardiopulmonary synchronization of respiration. Respiratory period was arbitrarily preset and standardized at 7 heart beats (3 beats inspiration, 4 beats expiration). The mathematical and experimental evidence for this technique is elucidated. Twenty-one healthy subjects were examined for the relationship of aerobic power (VO2max) to (1) VHP and (2) respiratory sinus arrhythmia (RSA) waveform amplitude and phase. Intraindividual variability in VHP was low (test-retest r = 0.97-0.98). VHP in msec was a logarithmic function of VO2max (ml X kg FFW-1 X min-1) according to the equation: 1n VHP = 0.27 + 0.082 X VO2max where r = 0.92, P less than 0.001). VHP was more closely related to VO2max than was resting HR (r = -0.75). In addition, a higher VO2max was associated with a leftward shift of the HR: respiratory cycle sinusoidal curve. These results illustrate the close relationship between aerobic power and vagal tone in control of resting heart rate. Individuals with a higher aerobic power maintain lower resting heart rates mainly via an increase in parasympathetic tone (as opposed to a decreased sympathetic tone). Previous correlations between RSA characteristics and age may be accounted for by age-related decreases in VO2max.

我想如果花點時間找的話，應該可以找到一些文獻。這個主題似乎很合一般大眾的胃口，不做任何的運動測試，就可以知道你的最大有氧能力大概是多少？有點像以年齡來預估最大心跳率一樣，不過，不論相關有多高，我想求出來的公式應該會有蠻大的誤差存在，就像以年齡預估最大心跳率的誤差便有正負11下的情形。不過，這應該還是一個很好的研究主題。
另外，可能還要考量到HRV還會受到許多因素的影響，例如呼吸、腎素－血管收縮素系統、頸動脈的壓力反射機制、體溫調節、血液中兒茶酚胺濃度、噪音等問題。