170% VO2max is the standard Tabata protocl:
http://robertsontrainingsystems.com/...e-tabata-myth/
http://www.ncbi.nlm.nih.gov/pubmed/8897392
I didn't understand it at first either- How can one be over 100% breathless? Hence, why real Tabata is so hard...even though of such short duration (And also why it yeilds amazing results!)