A respiration valve (100) and breathing machine having same the respiration valve (100) comprises a valve body (1), an air resistor (2), a stainless steel valve port (3), a valve plate (4) and valve bonnet (5) the valve body (1) is formed with an air intake channel (101) and an air output channel (102) connected to the air intake channel (101), and the air intake channel (101) has an air inlet (103) and an air outlet (104) the air resistor (2) is disposed in the air intake channel (101) the stainless steel valve port (3) is provided at the air outlet (104) of the air intake channel of the valve body (1), and one end of the stainless steel valve port (3) extends out of the air outlet (104) of the air intake channel of the valve body (1) the valve plate (4) is movably disposed on the valve body (1) between the open and close positions of the stainless steel valve port (3) the valve bonnet (5) is disposed on the valve body (1), and cooperates with the valve body (1) to press against the edge of the valve plate (4) and the valve bonnet (5) is provided with a through hole (501) thereon. The respiration valve (100) improves the sealing property of the valve plate (4) and the stainless steel valve port (3), ensures accurate and reliable opening and closing of the valve port (3), and can precisely calculate the moisture volume inhaled and exhaled by the respiration valve (100).Linvention concerne une soupape de respiration (100) et une machine respiratoire comportant la soupape. La soupape de respiration (100) comprend un corps de soupape (1), une résistance dair (2), un orifice de soupape en acier inoxydable (3), une plaque de soupape (4) et un chapeau de soupape (5). Le corps de soupape (1) est constitué dun canal dadmission dair (101) et dun canal dévacuation dair (102) relié au canal dadmission dair (101), le canal dadmission dair (101) comportant un orifice dentrée dair (103) et un orifice de sortie dair (104). La résistance dair (2) est située dans le canal dadmission
