Abstract: The invention is directed to a breathing valve for patients requiring humidication and filtration of breathing air inhaled via tracheostomas and tracheal tubes. The breathing valve includes a valve body, a filter removably placeable inside the valve body, a cup-shaped cap attached over the opening of the valve body and a disc-shaped membrane disposed in front of the filter in the path of the inspired air. The breathing valve is intended to be a complete system. The system can be easily disassembled and components can be replaced by the user as required and this applies especially to the filter.