The purpose of this study was to compare the effects of respiratory exercise on cardiopulmonary function and muscle activity of rectus abdominis in smokers and non-smokers with elderly people. All the participants were older than 65 years, and twenty non-smokers, and twenty smokers participated. Non-smokers and smokers were randomly divined into 10 feedback breathing exercises (FBE) and a balloonblowing exercise (BBE) group. The FBE and the BBE were performed three times a week for four weeks. Forced vital capacity (FVC), forced expiratory volume at one second (FEV1), forced expiratory volume at one second/forced vital capacity (FEV1/FVC), peak expiratory flow (PEF), and vital capacity (VC) were measured as pulmonary function. EMG was used to measure the activity of the rectus abdominis. In the FBE and BBE groups, FEV1 was significantly lower in non-smokers compared to smokers at two and four weeks (p<.05), FEV1/FVC, PEF and VC were significantly lower in non-smokers compared to smokers to pre-test, two weeks, four weeks and six weeks (p<.05). Muscle activity of rectus abdominis was significantly difference in the BBE group at pre-test, two weeks, four weeks, and six weeks (p<.05). These results suggest that respiratory exercise was effective in improving pulmonary function and rectus muscle activity.