By means of spectral analysis of P-R interval, different characteristics of heart rate variability in different form of respiratory exercise was observed. The results of observation on 32 volunteers showed that mental activity that affected respiration can influence the function of autonomic nerve system in a different way. When the mind was concentrated at the inspiration, the function of autonomic nerve system was kept in balance, and both the sympathetic and the vagal activities enhanced significantly and while mind concentrated at the expiration could induce a reduction of vagal activity so as to produce marked change in the sympathovagal balance.