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An abdominal breathing device is composed of an air pump, an inhaling-exhaling mechanism, and an air bag connected with the inhaling-exhaling mechanism by an air tube. The air bag is strapped around the abdomen of a person undertaking the abdominal breathing and is then inflated by the air pump in conjunction with the inhaling-exhaling mechanism, so as to force the abdomen of the person to contract to exhale air. The inflated air bag is deflated by the abdominal expansion caused by the inhaling of air by the person in conjunction with the inhaling-exhaling mechanism.