ABSTRACT At the case of peak threshold algorithm, 3-axes data should sample step data over 20 Hz to get sufficient accuracy. But most of the digital sensors like 3-axes accelerometer have very low sampling rate caused by low data communication speed on limited SPI or I 2 C bandwidth of the low-cost MPU for ubiquitous devices. If the data transfer rate of the 3-axes accelerometer is getting slow, the sampling rate also slows down and it finally degrades the data accuracy. In this study, we proved there is a distinct functional relation between the sampling rate and threshold on the peak threshold step detection algorithm under the 20Hz frequency, and made a threshold function through the experiments. As a result of experiments, when we apply threshold value from the threshold function instead of fixed threshold value, the step detection error rate can be lessen about 1.2% or under. Therefore, we can suggest a peak threshold based new step detection algorithm with threshold function and it can enhance the accuracy of step detection and step count. This algorithm not only can be applied on a digital step counter design, but also can be adopted any other low-cost ubiquitous sensor devices subjected on low sampling rate.Keywords:Ubiquitous, Step Detection, Peak Threshold, Low Sampling Rate, Threshold Function