This research is to develop PPG filtering method for respiration measurement in U-Health Care system. Respiration rate was determined by filtering PPG and analyzing its spectrum. Optimal filter of PPG has been selected to get respiration by testing 120 sets of experiment data using 700 filtering cases. As a result, 2nd order Bessel-filter that used band-pass cutoff frequency at 0.175~0.4Hz with second order was good at developing respiration signal. Respiration signal in time domain could be continuously analyzed by converting frequency domain using spectrum analysis. 24 seconds has been found to be optimal time duration of collecting PPG data for determining respiration. Therefore, this study was successful of getting not only heart activity but also respiration by only PPG. Minimal invasive measurement obtaining multi-bio information by one sensor can be expected to apply to U-Health Care and human computer interaction.