Indoor air quality is essential in improving indoor well-being since most people spend their time there. The breathing Architecture concept promotes a strategy for designing indoor space to maintain the indoor air quality. This concept has various challenges, such as indoor pollutants determining the indoor environment to be healthy and decent. This study aims to identify the relationship between IAQ variables related to Breathing Architecture and air pollutants based on secondary sources of past and existing research ten years ago. The review identified 16 articles collected by selecting several relevant keywords in ScienceDirect and screening the title and abstract. Content analysis was conducted to analyze the relationship between IAQ variables and pollutants and their potential association with the breathing architecture concept. The results show that air exchange rate, volume of spaces, relative humidity, and indoor-outdoor temperature are the most potential variables and have a possible relationship while implementing the BA concept. Using these variables, the optimal condition might be perceived since the possibility of lower pollutant contamination might be lower, and the purpose of breathing architecture might be obtained. However, the relationship between other variables and pollutants requires future studies since it is undescribed or may impact other variables.