In this population of postoperative dogs breathing either room air or with nasal oxygen insufflation, PaO2 /FiO2 and SaO2 /FiO2 had excellent correlation. Further evaluation into the correlation between SaO2 /FiO2 or pulse oximeter oxygen saturation (SpO2 )/FiO2 with PaO2 /FiO2 in both healthy dogs, and dogs with pulmonary dysfunction is warranted.