Purpose:The main purpose of this work was to develop an in‐house low cost respiratory motion phantom platform for testing the accuracy of the gated radiotherapy system and analyze the dosimetric difference during gated radiotherapy.Methods:An in‐house respiratory motion platform(RMP) was designed and constructed for testing the targeting accuracy of respiratory tracking system. The RMP consist of acrylic Chest Wall Platform, 2 DC motors, 4 IR sensors, speed controller circuit, 2 LED and 2 moving rods inside the RMP. The velocity of the movement can be varied from 0 to 30 cycles per minute. The platform mounted to a base using precision linear bearings. The base and platform are made of clear, 15mm thick polycarbonate plastic and the linear ball bearings are oriented to restrict the platform to a movement of approximately 50mm up and down with very little friction.Results:The targeting accuracy of the respiratory tracking system was evaluated using phantom with and without respiratory movement with varied amplitude. We have found the 5% dose difference to the PTV during the movement in comparison with stable PTV. The RMP can perform sinusoidal motion in 1D with fixed peak to peak motion of 5 to 50mm and cycle interval from 2 to 6 seconds. The RMP was designed to be able to simulate the gross anatomical anterior posterior motion attributable to respiration‐induced motion of the thoracic region.Conclusion:The unique RMP simulates breathing providing the means to create a comprehensive program for commissioning, training, quality assurance and dose verification of gated radiotherapy treatments. Create the anterior/posterior movement of a target over a 5 to 50 mm distance to replicate tumor movement. The targeting error of the respiratory tracking system is less than 1.0 mm which shows suitable for clinical treatment with highly performance.