Approximately 60% of traumatic injuries in humans occur in the cervical region, and 79% of these are incomplete, resulting in sensorimotor deficits in all four limbs and the trunk, which make self-care, independence in activities of daily living, and proper respiratory mechanics more difficult. Patients with spinal cord injury show reduced vital capacity, thoracic and pulmonary capacity, ineffective coughing, and increased secretions and bronchial tone, which predisposes them to episodes of hypoventilation, atelectasis due to retained secretions, and respiratory tract infections. In this context, ongoing respiratory physiotherapy treatment is key to optimising lung volumes and capacities, preventing loss of lung and chest wall capacity, optimising and maintaining the strength of the respiratory muscles, achieving proper mucociliary clearance and maintaining an effective cough, essentially to avoid pulmonary complications