Across two datasets featuring sustained attention tasks, we confirm that increased random respiratory variability during task performance is associated with increased sigh frequency, and that sighs reset this variability. We further identify novel influences on sigh frequency: First, the degree of respiratory phase-locking to task stimuli positively correlates with both sigh frequency and increased respiratory random variability. Second, sigh frequency was higher with fixed stimulus intervals and lower with variable intervals, suggesting that dynamic and more engaging task conditions reduce sighing. Third, paced breathing reduces sigh frequency compared to spontaneous breathing, despite similar inspiratory volume variability – challenging prior claims that restrictive breathing increases sighing. This reduction may stem from increased task engagement during paced breathing, reducing the need for variability-resetting sighs. Fourth, variability analysis before and after sighs confirms that sighs reset respiratory variability, supporting the resetter hypothesis of sigh function, but we found no improvement in subjective focus or task performance, suggesting that sigh-induced attentional benefits may be context-dependent. Fifth, we demonstrate for the first time in humans that sighs co-occur with changes in pupil diameter, implicating noradrenaline-related arousal mechanisms. Sigh-related pupil dynamics differed between groups, suggesting interactions with both task structure and breathing patterns. Overall, our findings highlight the sensitivity of sigh frequency to respiratory phase-locking and task demands. The link between sighs and pupil responses suggests a broader role for the respiratory system in modulating arousal. Future research should further explore how respiration interacts with cognitive engagement, and noradrenaline-driven attentional shifts.