The purpose of this study is to analysis the differences of physiological variables of basketball players at different levels of competitions. This study is a part of doctorate study having a title “Study of Physiological, Body Composition and Psychomotor variables of Basketball Players at different levels of Competitions”. Study was conducted on 50 basketball male players (25 inter college and 25 under-19 School male basketball players) from. In This study physiological variables were taken (i. Vital Capacity (FVC, PIF & PEF) ii. Vo2max). Results showed that there exists a significant difference between Inter College and Under-19 School Male Basketball Players among their Physiological variables. It showed that Vital Capacity and Vo2max. is Higher in Inter College Basketball Male Players when statistically compared with Under-19 School basketball male players