Abstract - BACKGROUND: Upper abdominal surgeries (UAS) were frequently associated with significant postoperative pulmonary complications, which led to decreased thoracic expansion and maximal inspiratory pressure. Inverse Ratio Breathing (IRB) and Incentive Spirometry (IS) had gained attention for their potential benefits in improving lung mechanics, this study aimed to evaluate and compare the short-term effects of IRB and IS on thoracic expansion and maximal inspiratory pressure (MIP) in patients undergoing upper abdominal surgeries. METHOD: Study was conducted on total 33 patients. The Subjects were randomly allocated to perform inverse ratio breathing and incentive spirometry for 5 days. Inverse ratio breathing was administered for 10 minutes 3 times daily, Incentive spirometry was conducted for 3 sets of 10 repetitions 3 times daily. Thoracic expansion and maximal inspiratory pressure were assessed on day 1 and day 5. RESULTS: In Intra-group Comparison, both the groups revealed a statistically significant increase in thoracic expansion and in MIP while the inter-group comparison revealed no statistically significant differences. CONCLUSION: Inverse Ratio Breathing and Incentive Spirometry were both effective when incorporated into early postoperative physiotherapy protocols in upper abdominal surgery patients to promote thoracic expansion and improve maximum inspiratory pressure.