The objective of this study was to investigate the relationship between the extent of emphysema and heart size in patients with chronic obstructive pulmonary disease (COPD) using inspiratory and expiratory chest computed tomography (CT). This retrospective study was approved by the institutional review board and informed consent was waived. We measured lung volume (LV), low attenuation area percent (%LAA; less than or equal to −950 HU), maximum cardiac area, and maximum transverse cardiac diameter on inspiratory/expiratory chest CT in 60 patients with COPD. Spearman rank correlation analysis was used to determine the correlations between the heart and lung CT measurements, and the correlations between these measurements and spirometric values. On inspiratory CT, the maximum transverse cardiac diameter was negatively correlated with LV (ρ = −0.42; p < 0.01) and %LAA (ρ = −0.43; p < 0.001). Furthermore, on expiratory CT, the maximum cardiac area was negatively correlated with LV (ρ = −0.35; p < 0.01) and %LAA (ρ = −0.37; p < 0.01), and there was a negative correlation between transverse cardiac diameter and %LAA (ρ = −0.34; p < 0.01). Although inspiratory cardiac size was not correlated with any of the spirometric values, the maximum cardiac area and transverse diameter on expiratory scans were significantly correlated with the reduced airflow values on spirometry (p < 0.01). In patients with COPD, the transverse cardiac diameter decreased as the emphysema progressed. A smaller cardiac area on expiratory CT suggested the presence of large LVs, emphysema, and airflow limitation in COPD.