Abstract: The present invention is a filter for use with an oxygen delivery system. The filter includes a made up of a housing, with a pair of inlets and which defines a variety of internal features and structures which will be described here below. The filter operates by conducting the oxygen from a source through the first inlet and into a receiving chamber form this receiving chamber through a foam and charcoal filter and back out through an outlet for use by a user. This filter and system provides a way for delivering cleaned, filtered oxygen to the intended user through a delivery device such as a mask or a nasal canula.