Twenty patients undergoing an upper abdominal procedure were randomly assigned in two groups. One group was treated with both chest physical therapy and incentive spirometry and the other was treated with chest physical therapy alone. Spirometric values, respiratory rate, tidal volume and vital capacity were determined during the postoperative course. We observed that patients treated with incentive spirometry bad a faster return to preoperative pulmonary volumes. This observation confirms the prophylactic role of incentive spirometry in the prevention of pulmonary complications after laparotomy.