The cortical processing of respiratory-related sensory information can be investigated using transient occlusions of inspiration. This afferent stimulation results in respiratory related sensory evoked potentials (RREPs) which exhibit short latency components (Nf, P1) occurring within 100ms of the stimulus onset and longer latency components (N1, P2, P3) that occur 100-350ms after stimulation (Davenport et al. 2002). It is known that somatosensory evoked potentials from the limbs can be modulated by voluntary movement (Lee & White, 1974; Wasaka et al. 2005). From this we hypothesized that RREPs will also be modulated by voluntary breathing movements. Surface EEG electrodes were placed to record RREPs at frontal, central and parietal cortical sites. RREPs were elicited by transient inspiratory occlusions lasting 0.3s and were recorded in 15 healthy subjects, in control and voluntary breathing conditions. The amplitude of the early component, P1, was significantly greater (p=0.046, ANOVA) during voluntary breathing (2.80 ± 0.55 μV; mean ± SEM) compared to control (1.28 ± 0.55 μV). The later component, P2, was also significantly increased (p=0.006) during voluntary breathing (8.40 ± 1.00 μV) compared to control (4.07 ± 0.80 μV). No effects of voluntary breathing were observed on other amplitude or latency component of the RREP. These results show that there is a modulation of respiratory-related sensory information by voluntary breathing. The present study cannot distinguish at which level(s) this modulation occurs, but it may reflect input from the primary motor cortex and supplementary motor areas to the primary and secondary somatosensory areas or the thalamus.