The effect of abdominal respiration on electrocardiogram readings was examined using a 12-lead ECG in healthy young adults. Ten males and ten females without any cardiac and/or pulmonary problems participated in this study. ECG readings during periods of abdominal respiration and thoracic respiration were compared using a paired t-test. Results showed that the PR interval was longer in males compared to females during the period of abdominal respiration (p<0.05). There were no differences in amplitudes of the P, R, T waves, QTc, and degree of P axis between abdominal respiration and thoracic respiration in both male and female subjects. However, degrees of QRS axis in male subjects (p<0.05) and T axis (p<0.05) in female subjects were increased during the abdominal respiration. Therefore, abdominal respiration may cause positive electrical axis changes in the depolarization and relaxing re-polarization of the ventricles.