Purpose Paralysis of abdominal muscles is the main cause of respiratory dysfunctions in patients with cervical spinal cord lesion. Activation of the abdominal muscles using functional electrical stimulation (FES) improved respiratory function in these patients. However, studies evaluating the effect of assisted respiratory training using FES on abdominal muscles in tetraplegia with cervical spinal cord lesion are sparse. Methods FES was applied to the abdominal muscles. Respiratory function tests were performed before and after therapy, and at 2 weeks follow-up. In addition to chest physical therapy, patients received training to improve respiratory function (experimental group) or training for increasing muscle tone of lower limb (control group). Both groups received 10 hours of additional training on FES; 30 minutes a day, 5 times a week, for 4 weeks. Results After 4-week therapy, both groups displayed significant improvement in their MIC, FVC, FEV1, assisted PCF, and unassisted PCF (p<0.05). At the follow-up test (2 weeks after 4-week therapy), the experimental group was improved cough capacity (APCF and UPCF), compared with in the control group (p<0.05). Conclusion Our results suggest that, in addition to chest physical therapy, FES over the abdominal muscles aimed at improving respiratory function and cough capacity in cervical spinal cord injury with tetraplegia have beneficial effects on maintaining and developing a cough function.