The authors of this paper (Laborde et al., 2018) developed a new theory, they call "Vagal Tank Theory, " which helps to better understand the complexity of self-regulatory interactions and their mechanisms, especially from a neurobiological and psychological point of view. To operationalize their theoretical assumptions, they analyze the activity of the parasympathetic nervous system by measuring the beat-to-beat variation of the heart rate and calculating vagal parameters of heart rate variability (HRV) from time and frequency domain analysis.Laborde and colleagues provide a very promising approach for investigating factors that positively and negatively influence cardiac vagal activity by self-regulatory mechanisms. The authors propose that cardiac vagal control has a barometer role reflecting how efficiently selfregulatory resources are mobilized. Therefore, they use the metaphor of the vagal tank which can be depleted and replenished according to different situations and tasks. For the cardiac vagal control analysis, the authors suggest three different levels (Resting, Reactivity, Recovery) as they all represent different levels of adaptability. Their theory is based on the assumption that the filling state of the vagal tank significantly reflects the self-regulation ability in the three levels.Level 1 (Resting) refers to a baseline level and is measured in a sitting, standing or supine position depending on the research question. Laborde et al. assume that better self-regulation is accompanied by a higher vagal activity at rest ("The higher the better"). According to the authors, a fuller tank is related to a better management function (decision-making, working memory, rationality, etc.), better stress management, better emotional regulation, and better health in general.Level 2 (Reactivity) describes the change from baseline caused by a specific event or stressor, which may be cognitive, emotional, or physical in nature. The intervention or stressor may lead to depletion or replenishment of the tank (see Figures 3, 4 in Laborde et al., 2018). The authors state, that the reactivity, especially the patterns of change in cardiac vagal activity reflects the effectiveness of the self-regulation mechanisms.The transition from level 2 to level 3 (Recovery) is described as a process of restoration to the initial baseline level (B) or a new higher or lower level (A or C). Based on these measurements conclusions about vagal recovery (vagal rebound) can be drawn.