A group of 32 healthy adult volunteers completed three blocks of a reaction time task that varied in the degree of controlled processing load. A rest period preceded each of the task blocks. The task blocks were presented in the order of either increasing or decreasing cognitive load. For each of the six periods, mean values and spectral measures of heart rate and respiration variability were calculated. The spectral measures were obtained for three different frequency bands. Differences between the cardiac measures of the task and preceding rest periods were compared with respect to differences in task load and the order of task presentation. All comparisons were carried out while adjusting for respiratory variability in the corresponding frequency band. The frequency band in which task load-related changes in heart rate variability became manifest appeared to be dependent on the individual's breathing pattern.