It's a completely false old wives' tale. There have been actual clinical studies showing that it isn't true at all. Babies start off with slow heart rates, which then speed up a LOT. Then they slow down as the baby matures. So what starts out as 80 bpm could become 160 bpm and then become 130 bpm, all for the same baby. FWIW, my DD's heart rate was in the 130's in the last few weeks before her birth, so according to this theory she should be a boy. Same for my sister's two girls. Her boy, on the other hand, had a "girl" heart rate. It's fun and everything, but bpm is totally worthless for predicting gender.