The present invention provides an arithmetic system and method with real-time heart rate predictive function. The arithmetic system comprises a heart rate processing module, and a first predictive module, a second predictive module and a training module coupled to the heart rate processing module. The training module is connected to the second predictive module. The training module first receives a first heart rate sequence, then generates a piece of tree structure data and a piece of deviation data based on the first heart rate sequence, and transmits the piece of tree structure data and the piece of deviation data to the second predictive module and the heart rate processing module, respectively. Besides, the heart rate processing module receives a second heart rate sequence to generate a piece of heart rate state data, and performs an optimal predictive mode or an auxiliary predictive mode based on the piece of heart rate state data and the piece of deviation data, so as to achieve a purpose of acquiring a better exercise effect for a user by providing an optimal real-time heart rate predictive result.本發明係一種具有即時心率預測功能的運算系統及方法，其主要係由一心率處理模組與一第一預測模組、一第二預測模組及一訓練模組連結，該訓練模組與該第二預測模連結；該訓練模組先接收一第一心率序列，根據該第一心率序列產生一筆樹狀結構資料、一筆偏差資料，並分別將該筆樹狀結構資料、該筆偏差資料傳送至該第二預測模組、該心率處理模組，該心率處理模組又接收一第二心率序列以產生一筆心率狀態資料，並根據該筆心率狀態資料與該筆偏差資料，進行最佳預測模式或輔助預測模式，藉由提供最佳的即時心率預測結果，達到幫助使用者獲得更佳運動效果的目的。
