Summary. Objective: To define normal values for respiratory resistance (R rs ) and reactance (X rs ) and bronchodilator response (BDR) in a population of healthy Italian preschool children using a commercially available forced oscillation device. Methods: R rs and X rs were measured in kindergartens in Viterbo, Italy. Regression analysis was performed taking into account height, weight, age, gender, and reference equations calculated. The coefficient of repeatability (CR) between two tests performed 15 min apart was calculated in a subset of children. BDR was assessed by repeating the measurements 15 min after the administration of 200 mg of inhaled salbutamol and calculated as an absolute change in R rs and X rs at 8 Hz, as a percent change in baseline, and as a change in Z-score calculated from the reference equations. Results: Lung function was attempted in 175 healthy children and successful in 163 (81 male, median age 4.8, range 2.9-6.1 years). R rs and X rs at 6, 8, and 10 Hz were related to height but not other variables. The CR was 1.53 hPa s L À1 for R rs8 and 0.91 hPa s L À1 for X rs8 . The 5th percentile for absolute R rs8 BDR was À3.16 hPa s L
À1, whereas the 95th percentile for absolute X rs8 BDR was 2.25 hPa s L
À1. These cut-off values corresponded to a change in the Z-score of À1.88 and 2.48, respectively. Conclusions: We have established reference equations for R rs and X rs in healthy Italian preschool children using forced oscillations. We recommend a change in Z-score of À1.88 for R rs8 and 2.48 for X rs8 as cut-off values for a positive BDR.