This study aimed to explore the sense of agency, self-attribution and motor adaptation in healthy subjects for a non-goal directed task manipulating breathing. To do so, participants were immersed in a virtual reality environment and confronted with an avatar of their body reproducing synchronously or asynchronously their breathing movements’. Based on our results, it can be concluded that as long as the sensory feedback is synchronous, a sense of agency and self-attribution will arise. The dissociation between the sense of agency and motor adaption revealed by our experiment corroborates previous ones with full-body non-goal directed tasks in questioning the comparator model. We propose that for locomotion and breathing tasks, our brain takes into account several signals it receives but especially emphasises the visual cues to decide whether we were the agent of this movement or not. Our results point towards potential therapeutic tools such as the embodiment of a breathing avatar in virtual reality to modulate the sense of agency.