A breathing signal processing device and method thereof is proposed, characterized by installing a breathing detecting module on a specific portion of the human body for detecting breathing movements, and receiving signals of the breathing movement by a processing module having determining algorithms integrated therein for signal processing and generating a corresponding control signal, thereby effectively differentiating and determining varying breathing signals with respect to control functions. The invention is designed to assist patients having sensing difficulties or neurotic disorders in training themselves by incorporating the proposed device and method to thus gain control of the electronic apparatus.