In this paper, a new time delay estimation technique is ap- plied for the R-R interval analysis. The key idea is about the R-R interval estimation of the ECG signal that is regarded as a time delay estimation in which we cast the change-point de- tection problem. This work aims to present an ad-hoc time delay technique that stems from operational calculus, differ- ential algebra and non commutative algebra. So, we will be able to identify the change-point location and consequently the delay. Consequently, the R-R intervals estimation is de- duced from a time delay estimation. The experimental results are provided and discussed to illustrate the efficiency of the proposed method under the real case. Tests are performed ac- cording to the recordings from MIT-BIH arrhythmia database. Moreover, the issues of the proposed algorithm robustness which is compared to literature are examined.