This study aimed at estimating energy expenditure (EE) by accelerations of human head during water walking (WW). Fifty Japanese males (n = 29, age: 27 to 73) and females (n = 21, age: 33 to 70) participated in this study. They conducted WW at three walking speeds of 25 m/min, 30 m/ min and 35 m/min. During the WW, an accelerometer was attached to the occipital region of the subjects and recorded three-dimensional accelerations at 100 Hz. We developed estimation equation for EE (kcal/ min/kg) including three components of the resting metabolic rate, internal energy expenditure for moving his/her body and energy expenditure against for water drag force. The correlation coefficients were high in both males (r = 0.79) and females (r = 0.77). theoretical estimation equations for EE during WW was developed
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