Since Rubner established in 1883 the ''surface law'', the basal metabo
lic rate (kcal/24b) is expressed per square meter of body surface. Thi
s so-called biological law has been extrapolated to the standardizatio
n of several other functions as, for instance, to variables of the car
diovascular, respiratory and renal systems, which may lead to erroneou
s conclusions. The present paper is an attempt to establish, by means
of the dimensional analysis and one of the theories of biological simi
larity, an allometric indexation procedure, which yields mass-independ
ent numbers (MIN) for all functions which can be defined by means of t
he MLT-system of physics (M=mass; L=length; and T=time).