Abdominal muscles are the most important expiratory muscles for coughing. Spinal cord-injured patients have respiratory complications because of abdominal muscle weakness and paralysis and impaired ability to cough. We aimed to determine the optimal positioning of stimulating electrodes on the trunk for the noninvasive electrical activation of the abdominal muscles. In six healthy subjects, we compared twitch pressures produced by a single electrical pulse through surface electrodes placed either posterolaterally or anteriorly on the trunk with twitch pressures produced by magnetic stimulation of nerve roots at the T 10 level. A gastroesophageal catheter measured gastric pressure (Pga) and esophageal pressure (Pes). Twitches were recorded at increasing stimulus intensities at functional residual capacity (FRC) in the seated posture. The maximal intensity used was also delivered at total lung capacity (TLC). At FRC, twitch pressures were greatest with electrical stimulation posterolaterally and magnetic stimulation at T 10 and smallest at the anterior site (Pga, 30 Ϯ 3 and 33 Ϯ 6 cmH 2O vs. 12 Ϯ 3 cmH2O; Pes 8 Ϯ 2 and 11 Ϯ 3 cmH2O vs. 5 Ϯ 1 cmH 2O; means Ϯ SE). At TLC, twitch pressures were larger. The values for posterolateral electrical stimulation were comparable to those evoked by thoracic magnetic stimulation. The posterolateral stimulation site is the optimal site for generating gastric and esophageal twitch pressures with electrical stimulation. cough; functional electrical stimulation; abdomen PEOPLE WITH HIGH-LEVEL SPINAL cord injury (SCI) are up to 150 times more likely to die from pneumonia, at any time after their injury, compared with the general population. Respiratory complications are the major cause of death in acute SCI patients (22). Reduced ability to cough and the subsequent buildup of pulmonary secretions result in respiratory complications, including atelectasis, sputum retention, pneumonia, and pleural effusion.The abdominal muscles are the major group of muscles that develop expiratory force, required to cough. Although functional electrical stimulation (FES) has been widely used to assist paralyzed limb muscles to regain function, there are fewer reports of the use of electrical or other types of stimulation on paralyzed human abdominal muscles, and so far they have had limited success in producing an effective cough (6,10,12,14,16,17,20,21,30,31,33).There have been several studies investigating the use of electrical stimulation over the anterior abdominal wall near the midline to measure the ability to generate expiratory flow or pressure (12,18,21,30,31). The most successful of these studies increased mouth pressure by 33 cmH 2 O during a tetanically stimulated maximal expiratory maneuver in tetraplegic subjects (21).As an alternative to electrical stimulation on the anterior wall of the abdomen, other groups have used magnetic stimulation over the T 10 spinous process to activate the spinal nerve roots around this level (T 8 -T 12 ). The benefit of magnetic stimulation is that it is r...