Perceived exertion involves detection and interpretation of sensations arising from the body during physical exercise. Physiological variables such as heart rate and oxygen consumption positively correlate with ratings of perceived exertion (RPE). It is unknown whether the accuracy of predicting exercise intensity from RPE differs between men and women. Therefore, it was examined whether men or women could predict relative exercise intensity, determined by oxygen consumption, more accurately from RPE. Ten male and ten female young adult subjects aged 25.1${pm}$3.52 yr volunteered to participate. RPE were determined by the Borg 15-category scale, and a standard Bruce treadmill protocol was used to perform graded exercise testing. There was no significant difference in slope means between males and females (p=0.501). No significant difference was observed when plotting rates of perceived exertion (RPE) vs. percentage of $VO_2$ max. The relative maximal oxygen consumptions ($VO_{2max,;}_{rel}$) were 52.36${pm}$7.35 ml/kg/min for males and 41.44${pm}$6.71 ml/kg/min for females, respectively and there was a significantly high difference between the two groups in the relative $VO_{2max}$, as well as figures of 4.05${pm}$0.36 l/min for males and 2.53${pm}$0.39 l/min for females in the absolute $VO_{2max}$ in this study. There were no significant differences in slope, y-intercept, and standard error of estimate (SEE) between males and females. No significant difference with RPE according to exercise intensity was found between males and females. However, RPE was a useful predictor of exercise intensity in independent genders.