Objective: Abdominal Functional Electrical Stimulation (Abdominal FES) is utilized to contract the abdominal muscles using electrical impulses, aiming to enhance respiratory function in individuals with spinal cord injury (SCI). This study seeks to assess the impact of abdominal FES on respiratory function improvement. Method: Eight spinal cord injury patients from T6 to T12 received abdominal FES for 30 minutes daily over a period of 3 weeks. The intensity of electro stimulation was adjusted at the beginning of each session, with the threshold determined based on the individual's perception of abdominal muscle contraction. The frequency of the current ranged from 15Hz to 20Hz, and the pulse time was determined according to the level and extent of paralysis of the abdominal muscles (total or partial). Results: Following the 3-week intervention, the average muscle strength of the abdominal muscles increased from 1.875 ± 0.99 to 2.625 ± 1.06 (p = 0.00253). The Forced Expiratory Volume in one second (FEV1) improved from 1.41 ± 0.33 to 2.05 ± 0.3 (p = 0.002305), and the Forced Vital Capacity (FVC) increased from 1.81 ± 0.39 to 2.50 ± 0.38 (p = 0.007413). Additionally, the average Tiffeneau's ratio improved from 0.82 ± 0.1 to 0.71 ± 0.17. Conclusion: Electro stimulation of the abdominal muscles resulted in a significant enhancement of abdominal muscle strength and improvement in respiratory parameters associated with restrictive syndrome, such as FEV1 and FVC, leading to normalization of Tiffeneau ratio values.