Upper abdominal surgery patients are considered more vulnerable to changes in pulmonary function and therefore to acute decrease in respiratory function. physical treatment techniques play an important role, especially deep breathing exercises and the use of incentive spirometry device as well as walking, which have an important role in improving pulmonary function. here lies the nursing role in the training of patients to use those technologies and encouraging them toapplyearlypostoperatively. The aims of the study is toassess the effect of implementing nursing policy (deep breathing exercises , the use of incentive spirometer and walking) on respiratory function among upper abdominal surgery patients.The sample comprised 45 patients chosen randomly from thetwogenders who were prepared to upper abdominal surgery in Al-Assad University Hospital,Each patient implemented nursing policy and assessed pulmonary functionby using a spirometer device and measured the degree of arterial blood oxygen saturation by Oxygenation –pulse measurement. We can notice from the results of this study that the implement of nursing policy contributed to the preservation of respiratory function in patients with the two experimental groups , particularly in the experimental group 2, which have the lower decrease in the pulmonary functions values and the degree of arterial blood oxygen saturation .