In any bioelectric signal transmission system, the signal is sampled at a very slow rate and each sample is then digitized and transmitted by modulating with a carrier signal. The maximum harmonic frequency present in any bio-signal helps in selecting the sampling rate so that accurate reconstruction of the signal may be possible. In the present paper the results of a review work on finding the accurate frequency content of normal ECG waves have been reported. The minimum number of harmonics that are requiring for reconstruction of a normal ECG wave has been determined using software based Off-line Fourier analysis technique. From the analysis and reconstruction it has been observed that the minimum number of harmonics require to reconstruct a normal ECG waves is identical in all subjects. The results of this analysis are reported in the paper.[PUBLICATION ABSTRACT]