1. The effect of variations in inspiration and expiration times on heart rate variability was studied in 78 healthy subjects (mean age $24.35{pm}1.92$ years; 47 male) between regulated respiration group and normal respiration group as the control group. 2. The control group followed normal respiration pattern, whereas the regulated group followed three types of respiration pattern. The first pattern was long respiration(E/I ratio 1.6:1), the second pattern was short inspiration followed by long expiration (SILE), and the last pattern was long inspiration followed by short expiration(LISE). The average expiration/inspiration time ratios of SILE and LISE were 1.0 and 3.4, respectively. The respiration rate in the regulated group was approximately 10 cycles/min. 3. Respiration rate and tidal volume are respiratory variables known to modulate RSA. The results of the present study indicate that RSA can also be modulated by a third respiratory variable, the expiration/inspiratory time ratio. In this study, LF, HF, RSA, VLF is increased the most in LISE group compared to the other groups. HF and RSA increased significantly in the long respiration rate and SILE groups. However LF and VLF, which reflects the sympathetic tones, did not increase as much as the LISE group.