The level and completeness of spinal cord injury (SCI) above the first lumbar vertebra determine the degree of multi-system impairments including altered respiratory function and decreased capacity to maintain upright posture and seated postural stability in humans. Both systems were studied in able-bodied (AB) subjects and individuals with tetraplegia to explore the potential of functional electrical stimulation (FES) as a neuroprosthesis for seated postural control without compromising respiratory function. Data for AB participants (n=10) indicated higher tidal volumes, greater trunk extensor muscle activity, and different values of seated postural stability in upright sitting compared to slouch sitting. In three case studies of individuals with tetraplegia, surface FES was applied to trunk muscles. Changes in tidal volume, respiratory rate, and seated postural stability were case specific. These studies inform the development of a strategy for non-invasive FES as a neuroprosthesis for sitting balance while preserving respiratory function in individuals with SCI.