Electrogastrography (EGG) is a method to record electrical activity of the stomach using cutaneous electrodes. Power ratio (PR) is one of the parameters and means the relative change of EGG power of gastric activity from before to after certain stimulations (e.g., meals, water or drugs). Autonomic nervous function is an important modulator of gastric activity, but its relation with the EGG parameters has not been well clarified. We recorded EGG and the R-R interval simultaneously both before and after drinking 150 ml water for 400 s, and spectrally analyzed them using the maximum entropy method in 12 healthy volunteers. We calculated PR from before to after water ingestion, and the power of the high-frequency component of R-R interval variability before (pre-HF) and after water ingestion (post-HF), and their ratio (rHF = post-HF/pre-HF). PR was positively correlated with rHR (r = 0.727; P < 0.05) and negatively correlated with pre-HF (r = 0.706; P < 0.05), and rHF was negatively correlated with pre-HF (r = 0.776; P < 0.05). These results suggest that simultaneous recording of EGG and ECG for frequency domain analysis is necessary to estimate the vagal nervous activity.