This study compared metabolic, kinematic, and efficiency parameters in 10 boys and 10 men while walking at speeds of similar relative intensities. Heart rate and oxygen consumption were monitored throughout the exercise and a sagittal view of the subject was filmed for biomechanical analysis. Angles of the hip, knee, and ankle changed with an increase in walking speed. There were kinematic differences between children and adults at the hip and knee. Heart rate and oxygen consumption (ml•kg−1•min−1) were greater in the children. There were no significant differences between children and adults when VO2 was normalized by body surface area rather than body mass. The work done by the body was greater in the adults, whereas the energy used was greater in the children. Therefore the children appeared less efficient. The reasons for the efficiency difference are not well documented. Scaling effects may be involved and therefore should be taken into consideration when comparing children and adults.