Respiratory dysfunction is a crucial factor influencing morbidity, rehospitalization, and mortality following spinal cord injury (SCI), posing significant challenges in rehabilitation treatment. Traditional therapeutic methods have shown limited efficacy in promoting the recovery of respiratory function after SCI. Neuromodulation, an emerging biomedical technology, is increasingly being utilized in respiratory rehabilitation post-SCI. This technique can regulate the damaged respiratory neural networks in SCI patients, exerting a positive effect on improving respiratory function and long-term prognosis. Therefore, neuromodulation techniques based on respiratory neural plasticity have the potential to become a promising treatment for respiratory rehabilitation after SCI.