Pulmonary function test variables (PFTs) are dependent on height, age, and gender and there is evidence of PFT variation in different ethnic groups. Therefore prediction equations for PFTs were derived from healthy, urban children in the city of Mashhad (northeast Iran). Predicted equations for normal PFT values have been derived from 414 healthy children including 192 boys and 222 females (aged 4–10 years). The subjects underwent measurement of following spirometric variables: forced vital capacity (FVC), forced expiratory volume in 1 s (FEV1), maximal mid-expiratory flow (MMEF), peak expiratory flow (PEF), maximal expiratory flow at 75%, 50% and 25% of the FVC (MEF75, MEF50, and MEF25 respectively). Regression analysis using height and age as independent variables was applied to provide predicted values for both sexes. There were positive correlations between each pulmonary function variable with height and age. The largest positive correlations were found for FEV1 with height and age in both sexes. Comparison of PFTs derived from the equations of the present study showed significant differences with those of several previous studies (p<0.001 for most cases) (Abstract P133 Figure 1). A set of PFT reference values and prediction equations for both sexes has been derived using relatively large, healthy, Iranian children which has generated results that differ from several other prediction equations.