Heart rate variability (HRV), a non-invasive index of autonomic controls of the heart, has extensively been employed in various fields of study. The application range of this index persists to expand over the research horizon, and the need continues to demand technical complements for hitherto known deficiencies. Concurrent technical advances in recent years have yielded methodological techniques capable of performing quantitative analysis of HRV. However, as various approaches designed for HRV analysis exist, quantitative comparisons of the investigations have become difficult. Current physiological interpretations of the components of HRV are also inconsistent. Moreover, the issue of respiratory control has been much disputed when determining the HRV. In an attempt to clarify the current controversial state in HRV measurement, the present paper, based on the physiological background of HRV, pursued various procedures of HRV measurement and furnished global explanations for special features characterizing the various analytical approaches adopted thereof.