After the breathing tube is taken out you may be asked to use an incentive spirometer to “exercise” your lungs. An incentive spirometer is a device that you hold against your mouth when you breathe in. It measures how deep you breathe. The deeper the breaths you take, the stronger your lungs become and the less likely you are to get a lung infection or pneumonia. Your healthcare provider may ask you to use the incentive spirometer 10 to 20 times an hour.