This study investigated sensations of breathing following tetraplegia. Fifteen people with chronic tetraplegia and fifteen healthy able-bodied controls matched for age, sex, height, and weight participated. Sensations of breathing were quantified by determining the threshold for detecting an added resistance during inspiration. In a separate task, the perceived magnitudes of six suprathreshold resistive loads were determined with a modified Borg scale. The detection threshold of 0.34 cmH2O/l/s (standard deviation (SD) 0.14) in the tetraplegia group was higher than the 0.23 cmH2O/l/s (SD 0.10) threshold for able-bodied controls (p = 0.004). Both participant groups perceived larger loads to be more effortful, with Borg effort rating increasing linearly with the peak inspiratory pressure generated at each load. The relationship between Borg effort rating and peak inspiratory pressure was steeper in participants with tetraplegia than able-bodied controls (p = 0.001), but there was no difference when pressure was divided by maximal inspiratory pressure (p = 0.95). Despite a higher detection threshold, the findings suggest that the perceived magnitude of a suprathreshold inspiratory load is not impaired in chronic tetraplegia, and that load magnitude perception is related to the maximal, and not absolute, inspiratory muscle force.