A breath therapy device with a sputum-slap structure includes: a holding unit, a first cover, a steam generating unit, a sound-amplifying unit, a second cover and a sputum-slap structure. By arousing the interest of the user through the loudspeaker unit, the mouth and nose are directed to one of the air holes of the first cover to speak or sing, etc. The sound is transmitted to the loudspeaker unit and can be used as a microphone, which is provided when the user exchanges air The steam generated by the steam generating unit is for the user to inhale and perform steam therapy at the same time for entertainment. The sputum shooting structure allows sputum shooting when needed. Therefore, by combining the breathing therapy device and the sputum shooting structure, it has the effect of compound functions.一種具有拍痰結構之呼吸治療器,包含:一握持單元、一第一蓋體、一蒸氣產生單元、一擴音單元、一第二蓋體及一拍痰結構。係藉由擴音單元引起使用者興趣,將口鼻部對準該第一蓋體之一氣孔說話或唱歌等,聲音傳遞至擴音單元即可作為麥克風使用,並於使用者換氣時提供由該蒸氣產生單元所產生之蒸氣供使用者吸入,於娛樂同時進行蒸氣治療。而該拍痰結構則可在需要時進行拍痰。因此透過組合呼吸治療器及拍痰結構,具有複合功能的效果。