The present experiment investigated the effects of stimulus position within the respiratory cycle on the evoked cardiac response (ECR). Two independent groups of subjects (N=14) received six presentations of a 75-dB tone of 1 sec duration and instantaneous rise time. The mean interstimulus interval was 45 sec. In one group, stimuli were presented at midinspiration, whereas in the other group stimuli were delivered during midexpiration. Heart rate (HR), skin conductance responses (SCR), and respiration were measured. Stimuli presented during midinspiration produced cardiac acceleration, whereas stimuli presented during midexpiration resulted in deceleration. These differences were substantially reduced following correction for respiratory sinus arrhythmia. The corrected ECR consisted solely of cardiac deceleration in both groups. Deceleration was largest in the inspiration group. No differences in SCRs were found. These results are discussed in terms of the "vagal gating" hypothesis.