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No , respiration and breathing are not same process because in respiration is a  broader sense it means the breakdown of nutritional materials in cells to provide energy while  in human respiration means the use of atmospheric oxygen at cellular level to oxidize glucose molecules and release energy in the form of ATP is respiration in other hand breathing means as on exchange of gases like higher plants have stomata for breathing , while in human respiratory system consists of breathing apparatus which is in direct contact with the environment providing the passage of air and site for exchange of gases .
No breathing and respiration r not the same thing because breathing is just inhaling the air into the lungs and exhaling it out of the lungs.Whereas in respiration, air taken in is transported to the cells and there it is converted to glucose for further use..
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