Background: Physical fitness has been associated with the state of physical well-being of a person, which ultimately influences the physical, mental and social qualities. The importance of physical fitness depends on activities that focus not only of improving the physical health but also the daily life style of an individual. Objectives: The main purpose of this study was to compare selected physiological variables among rural and urban school students in Bankura district. The allied objectives of the study are as follows: 1) To compare the cardiovascular parameters among rural and urban school students of Bankura, 2) To compare BMI, Waist-hip ratio (WHR) and life style parameters; 3) To compare the physical fitness index (PFI) among rural and urban areas of Bankura, and 4) To compare the muscle strength of rural and urban areas of Bankura school students. Methods: For the present study, subjects were selected from male students of Bankura district. 25-rural students (Group-1) and 25-urban students (Group-2) with the age group of 12-14 years were selected in the present study at Bankura District. Different anthropological, cardiovascular, respiratory and physical fitness index parameters were measured. The level of significance was kept at 0.05, to testing the hypothesis. Results and Conclusion: Rural students had performed significantly better in almost all the physical fitness variables as compared to urban students. This study proves that the potential differences in physical fitness of among the rural and urban school going students of Bankura.