The purpose of this study was to compare the mechanics of breathing including the measurement of expiratory flow limitation, end expiratory lung volume, end inspiratory lung volume, and the work of breathing in endurance trained men (n=8) and women (n=10) during cycle exercise. Expiratory flow limitation was assessed by applying a negative expiratory pressure at the mouth. End expiratory lung volume and end inspiratory lung volume were determined by having subjects perform inspiratory capacity manoeuvres. Trans-pulmonary pressure, taken as the difference between oesophageal and airway opening pressure, was plotted against volume and integrated to determine the work of breathing. Expiratory flow limitation occurred in 9 females (90%) and 3 males (43%) during the final stage of exercise. Females had a higher relative end expiratory lung volume (42±8 vs. 35±5 %FVC) and end inspiratory lung volume (88±5 vs. 82±7 %FVC) compared to males at maximal exercise (P<0.05). Women also had a higher work of breathing compared to men across a range of ventilations. On average, women had a work of breathing that was twice that of men at ventilations above 90 l min-1. These data suggest that expiratory flow limitation may be more common in females and that they experience greater relative increases in end expiratory lung volume and end inspiratory lung volume at maximal exercise compared to males. The higher work of breathing in women is likely attributed to their smaller lung volumes and smaller diameter airways. Collectively, these findings suggest that women utilize a greater majority of their ventilatory reserve compared to men and this is associated with a higher cost of breathing.