As aging occurs, the respiratory system undergoes a measurable decline in physiological functions. The aim of this study was to determine the effect of walking exercise and incentive spirometry in controlling age related respiratory muscles function changes in elderly. Forty elderly subjects of both sexes their age ranged from 65 to 74 years and included into two equal groups; group (A) received walking exercise and incentive spirometery three times a week for 3 months, where group (B) received no physical therapy intervention. The mean values of VC, FEV1, MVV, PImax, PEmax and PEND were significantly increase in group (A), while changes in group (B) were not significant. Also; there were significant differences between both groups at the end of the study. Application of breathing exercise with an incentive spirometer in addition to walking exercise can control age related respiratory muscles function changes in elderly.