Respiration rate is one of the important vital signs. Photo-plethysmography (PPG) measurement especially on a finger has been widely used in pulse oximetry and also used in estimating respiration rate. It is well known that PPG contains respiration-induced intensity variation (RIIV) signal. However, the accuracy of finger PPG method has been controversial. We introduced a new technique of enhancing motion artifact by respiration. This was achieved simply by measuring PPG on the thorax. We examined the accuracy of these two PPG methods by comparing with two existing methods based on thoracic volume and nostril temperature changes. PPG sensing on finger tip, which is the most common site of measurement, produced 6.1 % error. On the other hand, our method of PPG sensing on the thorax achieved 0.4 % error which was a significant improvement. Finger PPG is sensitive to motion artifact and it is difficult to recover fully small respiratory signal buried in waveform dominated by absorption due to blood volume changes. Thorax PPG is poor to represent blood volumes changes since it contains substantial motion artifact due to respiration. Ironically, this inferior quality ensures higher accuracy in terms of respiration measurement. Extreme low-cost and small-sized LED/silicon detector and non-constrained reflection measurement provide a great candidate for respiration estimation in ubiquitous or personal health monitoring.