Individuals undergoing upper abdominal surgery may experience some pulmonary repercussions caused by anesthesia and the surgical procedure itself. Both can accentuate the reduction in functional residual capacity (FRC), promoting early closure of the small airways, leading to a degree of hypoxemia and possible incidence of atelectasis, alterations in respiratory mechanics, gas exchange, breathing pattern and pulmonary defense mechanisms, leading to the appearance of postoperative pulmonary complications (PPC).