The respiratory system is crucial to every human being. Respiration is an important task, since it costs life. Incentive spirometers also known as sustained maximal inspiration devices, are used to promote deep breathing. This present study analyzed the effectiveness of Incentive Spirometry on respiratory status among post operative patients subjected to major abdominal surgery. The objective of the study was 1.To assess the pre test respiratory status of the post operative patients. 2. To assess the post test respiratory status of the post operative patients. 3. To evaluate the effectiveness of Incentive Spirometry on respiratory status on post operative patients. 4. To find out the association between respiratory status and their demographic variables. True experimental design was adopted & 60 samples were selected by simple random technique at Billroth Hospitals. The level of respiratory status was assessed by using incentive spirometry among abdominal post operative patients at ICU & post operative wards. The major findings of the study shows that, the post test level of respiratory status was maximum of 73.33% had good score and 26.67% had excellent score in experimental group. The study concluded that the incentive spirometry was found to be effective & there was a significant difference in the respiratory status among post operative patients. There was no significant relationship found between the post test respiratory status with selected demographic variables.