Background: Electrical impedance tomography (EIT) is a radiation-free imaging method providing continuous assessment of regional lung function. Objective: The aim of our study was to determine the spatial distribution of ventilation during quiet tidal breathing, slow and forced full expiration manouevres and its dependence on the EIT examination plane. Methods: Ten healthy adult never-smokers (5 women, 5 men) (age: 35±11 yr, weight: 75±11 kg, height: 199±9 cm, mean±SD) were studied in sitting position with the EIT electrode interface placed consecutively in a caudal (6th intercostal space) and cranial (4th intercostal space) location. The study was approved by the local Ethics committee (D492/13) and all subjects consented to participate in the study. EIT data were recorded at 33 images/s during quiet breathing and both manouevres, each repeated three times per examination plane. Values of tidal volume (V_T), vital capacity (VC), forced expiratory volume in 1 s (FEV₁) and forced vital capacity (FVC) were calculated in all image pixels and their spatial distribution was determined using the established EIT measures of centre of ventilation in ventrodorsal and right-to-left direction, the dorsal and right fraction of ventilation and the coefficient of variation. Results: No significant differences were detected between the five EIT measures of spatial ventilation distribution of the pixel values of V_T, VC, FEV₁ and FVC between the two planes. However, significant small differences existed among the studied types of ventilation within each plane. Conclusion: Type of ventilation and examination plane must be considered when interpreting EIT findings in healthy subjects.