Abstract: A resistance breathing device having a pair of coaxially aligned cup members, which collectively define an inner chamber and an outer annular chamber surrounding the inner chamber. The inner cup member includes an end wall submerged within water located within the outer cup member, wherein the end wall includes a plurality of openings therein. A lid extends over the cup members and defines a plurality of openings in communication with the annular chamber. A mouthpiece is coupled to the lid and allows a user to breathe in and out through the device for resistance breathing training.