Introduction: Impulse oscillometry is a test that evaluates the respiratory mechanics by the application of small pulses of pressure, which produce fl ow oscillations to a certain frequency. Its main application is in the study of the illnesses of the small airline. The integrated software of the test equipment generates predictive values for each of the oscillometric parameters, based on German population data. Objective: To standardize the impulse oscillometry test in order to design pilot equations for reference values in our population. Material and methods: We performed a pilot, experimental, analytical, longitudinal study with healthy volunteer subjects. Spirometry and impulse oscillometry tests were performed, both basal impedances, resistances, and reactances of the respiratory system to and after bronchodilator application; we measured and registered the 5, 10, 15, and 20 Hz. The results were analyzed by sex, age, height, and weight. The analysis was performed using a model of multiple linear retrogression. Results: A total of 127 healthy participants were recruited, 51.5% men (68) and 48.5% (64) women, with an average age of 39.65 ± 15.26 years; their height was an average of 1.63 ± 0.09 m. It was proved that the gender infl uences the oscillometry values of tidal volume (VT), the impedance, the resistances and reactance area (p < 0.05), but not the reactances (XRs) (p > 0.05); this parameter is mainly associated with the size (r = 0.727, r2 = 0.528). The age influences the oscillometry values since the resistances (Rrs) are lower in the youngest groups; the BMI and the weight had no influence on the values of IOS. Conclusions: This study provides pilot reference equations for the common indexes of impulse oscillometry in Mexican subjects, in order to integrate this test of pulmonary function to facilitate the detection of functional alterations in the small airline. We suggest more studies should be done on Mexican population, and especially on people of advanced age, to confi rm our results and to provide a more solid base for the equations of reference to IOS, with clinical and epidemiologic purposes.