INTRODUCTION: Low-intensity physical activity plays a key role in weight regulation, and reduced engagement in such activities is associated with rising obesity rates. This study explored the relationship between body fat distribution and exercise efficiency during low-intensity cycling, comparable to everyday life, focusing on adiposity in men and women. METHODS: Thirty participants (50% women and 50% men) underwent basal metabolic rate (BMR) measurements after an overnight fast. Following 500 ml water intake, they cycled at 60 rpm for 5 min at four intensities (20 W, 40 W, 60 W, 80 W), with respiratory parameters (i.e., energy expenditure (EE)) recorded using an indirect calorimeter system. Spearman correlations were used to assess the relationships among BMI, total body and trunk fat percentages, and delta efficiency (DE), which quantifies the energy cost associated with incremental work output during exercise. RESULTS: A linear increase in EE with increasing power output was observed in both men and women, with men showing a slightly higher EE across all power levels. The linear regression equations for power between 20 and 80 W were highly predictive, with R CONCLUSION: This study demonstrated that body fat distribution, particularly in women, is significantly associated with exercise efficiency during low-intensity cycling. These findings highlight the need for larger studies that incorporate gender-specific considerations in exercise and targeted interventions.