A simple, non-invasive acoustical method is developed to detect respiratory phases in relationship to swallows without the direct measurement of airflow. In 21 healthy subjects (4-51 years) breath sounds are recorded at the trachea and at five different recording locations at the chest wall, with simultaneous recording of airflow by a pneumotachograph. The chest signal with the greatest inspiratory-expiratory power difference ('best location') is either in the mid-clavicular line in the second interspace on the left or third interspace on the right. Using the 'best location' on the chest wall and the tracheal signal, a phase detection algorithm is developed and achieves 100% accuracy in the estimation of respiratory phases without using the measured airflow signal. Thus, acoustically monitoring breaths and swallows holds promise as a non-invasive and reliable assessment tool in the study of swallowing dysfunction.