The invention relates to a system for and a method of processing breathing signals. A noise reduction operation is performed on a spectral breathing signal (18) to compute an output spectral signal (38), said noise reduction operation using spectral subtraction and a two-dimensional frequency and time filtering (32) of a gain function (30) used in the spectral subtraction of the noise reduction operation performing step is performed, for example, a two-dimensional frequency and time median filtering of the gain function. For example, said spectral breathing signal is computed based on a breathing signal.
