Background: Positioning of preterm neonates is basic neonatal nursing care and one of the important aspects of developmental care to keep the preterm infants comfortable. Positioning premature neonates in lateral position and supine with flexion position resulted in higher mean oxygen saturation than in supine extended position.. Premature neonates with assisted ventilation benefit from positioning as it increase oxygen saturation therefore it is recommended that neonatal nurse should arrange position of premature neonates with assisted ventilation and promote flexion side-lying position. Aim: To compare the effect of lateral versus supine position on breathing pattern among premature neonates. Design: A descriptive comparative study design.