Respiratory effects of long term exposure to low levels of ammonia have not been thoroughly investigated. In this cross sectional study, 124 male subjects (67 high exposed and 57 low exposed), occupationally exposed to low levels of ammonia and 120 male referent individuals were investigated. Airborne concentrations of ammonia were measured and subjects underwent spirometry tests prior to and at end of their daily work shift. Average concentrations of ammonia in the breathing zones of the high and low exposed employees were found to be 1.35 ± 4.59 and 0.29 ± 0.31 ppm, respectively. Additionally, mean baseline values of some parameters of pulmonary function such as Vital Capacity (VC) and Forced Expiratory Volume in the first second (FEV1) in the high exposed group were significantly lower than those of referent individuals. Similarly, significant reversible cross shift decrements were noted in FEV1, VC and Forced Vital Capacity (FVC) of exposed employees. These findings indicate that exposure to low levels of ammonia is associated with significant chronic irreversible and acute reversible decrements in the lungs’ functional capacity.