We have examined the spectral components of heart rate variability (HRV) during induction of anaesthesia with thiopentone, tracheal intubation and subsequent inhalation of isoflurane-nitrous oxide. Commonly used spectral analysis methods such as fast Fourier transformation or autoregressive modelling require stationary data and are not suitable for the rapidly changing HRV data in this period. An advanced spectral analysis method, time-frequency analysis, which can treat non-stationary data, was used in this study. Multiple spectra were generated to demonstrate the time-related spectral components of HRV. Mid-frequency power (MF, 0.08-0.15 Hz), high-frequency power (HF, 0.15-0.5 Hz) and MF/HF ratio at baseline, after induction (before intubation), immediately after intubation and during maintenance periods were calculated and compared. MF and HF powers decreased after induction and were reduced further in the maintenance period but MF/HF ratio remained unchanged after induction. Immediately after intubation MF and HF powers did not differ significantly from the immediate pre-intubation values, but MF/HF ratio did.