Background: Chemotherapy is the use of medicines to treat cancer or kill cancer cells. But it can result in side effects as pain and anxiety. Breathing meditation technique is used as an effective nonpharmacological treatment to reduce pain and anxiety among children undergoing chemotherapy. Aim: This study was aimed to evaluate the effect of breathing meditation technique on reducing pain and anxiety among children undergoing chemotherapy. Research design:  A quasi-experimental design was utilized to conduct this study. Setting: This study was carried out at the Pediatric Oncology Unit in Specialized Pediatric Hospital affiliated to Specialized Medical Centers Secretariat in Benha city. Subject: A purposive sample of (60) children undergoing chemotherapy during six months period. Tools of data collection: Data was collected through the following tools: Tool I: A structured Interviewing Questionnaire. Tool II: Observational checklist for implementation breathing meditation technique. Tool III: Wong –Baker Faces Pain Rating Scale. Tool IV: Beck Anxiety Inventory Scale. Results: There was a highly statistical correlation between total practices, pain and anxiety level among studied children pre and post implementation of breathing meditation technique. Conclusion: All children who practiced breathing meditation technique experienced a significantly decrease in total pain and anxiety level. Recommendations: The breathing meditation technique can be used as a routine nursing intervention for all children with cancer undergoing chemotherapy.