Tracheal extubation is often carried out when the patient is lying flat on their back. Nevertheless, in patients after abdominal surgery, the act of removing the breathing tube from the windpipe while the patient is in a partially upright posture (known as the semi-Fowler's position) is linked to reduced coughing, the need for sputum removal, and discomfort, as well as increased comfort. This approach does not have any particular negative consequences when compared to the traditional lying down position. Our objective was to assess the safety and comfort levels associated with various extubation settings in patients following abdominal surgery. The safety and comfort of tracheal extubation in the semi-Fowler's position have not been fully established, however it may potentially lessen some risks.