Aim:Incentive spirometry is used to reduce pulmonary complications after surgical interventions under general anesthesia. In this study, we aimed to investigate the effect of postoperative incentive spirometry on pulmonary function tests in patients who smoke and undergo extremity surgery under general anesthesia. Study design: Eighty patients with ASA I-II physiological score, aged 18-61 years, who underwent extremity operation in a 3rd level hospital were included in the study. After the patients were divided into two groups as 40 patients in each group, smokers of 10-20 cigarettes per day for at least 5 years and non-smokers and the groups were once more randomized according to whether they would use incentive spirometry (three balls of breathing exercise) or not. Group K (n=20):Non-smoker and not using incentivespirometry, Group T (n=20): Non-smoker and using incentivespirometry, Group S (n=20): Smoker of 10-20 cigarettes per day for at least 5 years andnot using incentive spirometry, Group ST (n=20): Smokers of 10-20 cigarettes per day for at least 5 years and using incentive spirometry. Results:The demographic data similar between the groups. When the groups were compared in terms of preoperative and postoperative FVC and FEV1 values, the postoperative FVC values in Group K and Group S were found to be significantly lower than the preoperative values (p=0.001, p=0.002, respectively). Postoperative PEF values were significantly lower than preoperative values (p=0.024, p=0.024, p=0.001, respectively). When compared within groups, postoperative VC values in Group K and Group S were found to be significantly lower than preoperative values (p=0.037, p=0.012, respectively). When the groups were compared statistically in terms of preoperative and postoperative FEV1/FVC values, no significant difference was found (p>0.05). Conclusion:It was found that postoperative worsening of respiratory function test values in smokers who received general anesthesia has improved with the use of incentive spirometry. For this reason, it is assumed that the use of incentivespirometry in the postoperative period in extremity operations performed under general anesthesia will be helpful in preventing postoperative respiratory complications.