Introduction The assessment of patient satisfaction with the received physical therapy (PT) is a necessary part of PT system analysis. The purpose of the study was to investigate the effect of incentive spirometry on pulmonary function recovery and the level of satisfaction with PT in patients undergoing cardiac surgery. Material and methods 70 patients of both sexes were randomly divided into сontrol group (CG) and training group (TG). Both groups received standardized PT (early mobilization, therapeutic exercises, coughing). TG patients also used Tri-Ball breathing exerciser (flow-oriented incentive spirometry). Outcome Measures: the indicators of pulmonary function and satisfaction with PT results on the 7th postoperative day. Results Pulmonary function results were statistically the same in CG and TG both before the surgery and on the seventh postoperative day. According to the results of the assessment of patient satisfaction with PT, none of the groups showed advantages in any of the seventeen items. Both groups of patients showed high scores in all items of PT satisfaction questionnaire. The overall score had no statistical difference in the groups as well: 82.5 (79; 85) points in CG and 80.5 (74.75; 85) points in TG (p=0.315) out of a maximum of 85 points. Conclusions The investigation of pulmonary function and patient satisfaction with the received physical therapy did not confirm the effect of flow-oriented incentive spirometry included in the physical therapy program on the level of satisfaction and pulmonary function test results.