Physical Education activities are essential for the proper development of a child. This study is focused on the comparison of Cardio-vascular Endurance among girls in urban and rural Uttarakhand. By using simple random sampling researcher had selected 200 female students of public and private schools of Haldwani (Plain) and Nainital (Hills) urban and rural areas of Uttarakhand aged between12 to 17. 100 students each from Haldwani and Nainital area of Uttarakhand were selected for the purpose of the study using stratified random sampling technique. The cardiovascular endurance was measured by 12-minute run. To compare this component among the students the data was analysed by combining descriptive statistics, Mean Deviations, General and T (independent) tests and two other f- ratio methods under ANCOVA. Cardiovascular Endurance for rural girls’ students has been found to be higher than that in urban girls in the mountainous region of Uttarakhand. At the same time, insignificant differences were found in the Cardiovascular Endurance of rural and urban girl students in the Plain area of Uttarakhand.