The purpose of the study was to compare the lung volumes and capacities between athletes and non athletes. Sixty college going young male subjects (athletes: N=30 and non-athletes: N=30) of 18-25 years were randomly selected from different colleges affiliated to Guru Nanak Dev University, Amritsar, Punjab, India. All the participants were assessed for height, weight and body mass index. Lung functions test was performed with a computerized spirometer following the procedures and predicted values recommended by the American Thoracic Society. Lung functions parameters i.e. forced vital capacity, expiratory reserve volume, inspiratory reserve volume, vital capacity, inspiratory capacity and tidal volume were measured.The independent samples t-test used for data analysis. The level of p 0.05 was considered significant. Statistical analysis showed significant differences between athletes and nonathletes of all the lungs function variables. It was observed that all lung function parameters of athletes were higher than non-athletes (p__ampersandsignlt;0.05). It was concluded that athletes have greater lungs functions in comparison with non-athletes. Results of the present study therefore suggest that sporting activity, sports training and exercise may cause an increase in the lungs function which could be due to increased development of respiratory musculature incidental to physical training. This study provides evidence that sporting activity has an influence on the lungs function test.