In recent years, the control of physiological processes has been strengthened, which show metabolic changes that can generate effects at a neuronal level. Our objective is to review what has been described as conscious breathing theory and how this can affect cognitive tasks, which have been described as very affected in adults and which reduce with age. However, we have begun to understand a new phenomenon of andragogic learning, which indicates that the task of learning must be understood differently, and that attention is something that must be understood as something that does not decrease with age but changes. It also seems that conscious breathing tasks can improve this type of task and that it can be beneficial. What has been published suggests that breathing, or at least conscious breathing exercise, improves certain cellular and neuronal capacities and that this can lead to real changes in cognitive tasks in adults.