Recent work has shown that nasal respiration entrains local field potential (LFP) and neuronal activity in widespread regions of the brain. This includes non-olfactory regions where respiration-coupled oscillations have been described in different mammals, such as rodents, cats and humans. They may, thus, constitute a global signal aiding interregional communication. Nevertheless, the brain produces other widespread slow rhythms, such as theta oscillations, which also mediate long-range synchronization of neuronal activity. It is completely unknown how these different signals interact to control neuronal network activity.In this work, we characterized respiration-and theta-coupled activity in the posterior parietal cortex of mice. Our results show that respiration-coupled and theta oscillations have different laminar profiles, in which respiration preferentially entrains LFPs and units in more superficial layers, whereas theta modulation does not differ across the parietal cortex. Interestingly, we find that the percentage of theta-modulated units increases in the absence of respirationcoupled oscillations, suggesting that both rhythms compete for modulating parietal cortex neurons. We further show through intracellular recordings that synaptic inhibition is likely to play a role in generating respiration-coupled oscillations at the membrane potential level.Finally, we provide anatomical and electrophysiological evidence of reciprocal monosynaptic connections between the anterior cingulate and posterior parietal cortices, suggesting a possible source of respiration-coupled activity in the parietal cortex.