The respiratory exercise device comprises means for detecting the respiration of a person and it is characterized in that said means for detecting the respiration of a person comprises a turbine whistle (3) which generates a variable frequency sound as a function of the air flow which passes through the same and a microphone (4) which captures said variable frequency sound generated by the turbine whistle (3).The method for respiratory exercise comprises the steps of obtaining data relating to the respiration of a person with the previous device, sending said data relating to the respiration to control means and applying an algorithm to said data for calculating the values of the flows generated by the respiration.It allows respiratory exercise to be carried out in a simple manner, even for children.