Experiments were designed to test the traditional assumption that during level walking all of the energy from oxidation of fuel appears as heat and no work is done. Work is force expressed through distance, or energy transferred from a man to the environment, but not as heat. While wearing a suit calorimeter in a respiration chamber, five women and five men walked for 70 to 90 min on a level treadmill at 2.5, 4.6, and 6.7 km.h-1 and pedalled a cycle ergometer for 70 to 90 min against 53 and 92 W loads. They also walked with a weighted backpack and against a horizontal load. During cycling, energy from fuel matched heat loss plus the power measured by the ergometer. During walking, however, energy from fuel exceeded that which appeared as heat, meaning that work was done. The power increased with walking speed; values were 14, 29, and 63 W, which represented 11, 12, and 13% of the incremental cost of fuel above the resting level. Vertical and horizontal loads increased the fuel cost and heat loss of walking but did not alter the power output. This work energy did not re-appear as thermal energy during 18 h of recovery. The most likely explanation of the work done is in the inter-action between the foot and the ground, such as compressing the heel of the shoe and bending the sole. We conclude that work is done in level walking.