A non-invasive breath sensor that allows a continuous measurement of person's breathing, while they are making a physical effort is the target of this work. This work achieved the design, implementation and evaluation of a sensor for breathing measurement. After testing the sensor, we observed that it has a response in the presence of the CO <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sub> . This response was proportional to the quantity of the CO <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sub> that was injected to the sensor. The acquisition data array was good for a testing process.