Abstract: A method and device for effective delivery of a gas such as oxygen for inhalation are described that sequentially dilute room air to the flow of gas during a respiratory cycle. A mask assembly is described that comprises an inspiratory and expiratory limb each containing a very low resistance one-way valve, and a sequential dilution conduit (leading from the atmosphere to the inspiratory limb) with a one-way valve that has a slightly positive cracking pressure. A sequential dilution valve may also be placed in the sequential dilution conduit.