The purpose of this study was to elucidate incidence of $VO_2$ plateau by comparing data derived from different time averaging intervals during incremental cycling exercise to $VO_2max$. Seventeen subjects (age: $23.5{pm}3.3$ years and $VO_2max$: $3.65{pm}0.73$ L/min, respectively) completed $VO_2max$ tests on cycle ergometer which breath by breath gas ex-change data were obtained. These data were time-averaged into 11-breath, 15, 30 and 60 s sampling intervals. The incidence of plateau were 100, 35, 24 and 6% for the 11 breath, 15 s, 30 s and 60 s averaging, respectively. No correlation was between ${Delta}$ $VO-2$ at $VO_2max$ and $VO_2max$ (r=0.008). 53% (maximal HR within 10 b/min) and 100% $(RER{geq}1.15)$ of subjects met the criteria for attainment of $VO_2max$. This data indicate that shorter sampling intervals (11 breath) is the most suitable for de-tection of the $VO_2$ plateau and RER can be used for the criteria for attainment of $VO_2max$ but not maximal HR. Also, the incidence of a plateau is not related to training status or physical fitness of subjects.