Abstract: A breathing exercise device which promotes proper resistance breathing for a user is disclosed. The device includes a substantially enclosed elongate air flow column which is disposed vertically and which has a cross-sectional interior dimension which increases in size upwardly in graduated increments. An air inlet is provided adjacent the bottom of the air flow column and at least one air outlet is located above this air inlet. The user exhales through a tube which is connected to the air inlet and causes an air flotation element movably disposed in the air flow column to be lifted in the column. The air flotation element is sized so as to fit relatively closely within the column so that a given exhalation effort causes the flotation element to stabilize at a position in the column relative to the cross-sectional dimension which corresponds to the given exhalation rate of air flow through the column. The air flotation element is visible by the user through the air outlet.