The development and organism change, especially changes in biological maturation process, is impressive on the physiological parameters in response to exercise. Hence, the new index oxygen uptake efficiency slope (OUES) role with biological maturity intervention and anthropometric factors of body weight, BSA and LBM which can measure the cardiorespiratory function in children maturity level normal and abnormal (early or late) with high health and safety is important. 72 healthy young males, with a mean age 13.95 ± 1.8 years and BMI 19.91 ± 3.4 kg/m were separated into two groups of normal puberty (n = 33) and abnormal maturation (n = 39). After consent obtaining, their VO2max was determined by maximal aerobic test via gas analyzer (VE, VO2 and VCO2). The new index OUES was also determined according to logarithmic relationship Baba. A high correlation was observed between VO2max and OUES physiological index (R2 = 0.90, SEE = 292). There was no significant difference in the index OUES with and without the intervention of weight, BSA and LBM between normal and abnormal maturation of boys (p > 0.05). Significant correlation between VO2max and normalized OUES with anthropometric variables was obtained (R = 0.83, R = 0.87, R = 0.91, p = 0.00). OUES is influenced by weight, BSA and LBM. But the BSA role in the index of cardiac performance was more sensitive than the other two parameters. It appears that due to the lack of intervention maturation effect on this index, during the study of cardiorespiratory system physiological responses of children to exercise, regardless of the maturity the application of this index is possible.