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Week 32: Baby practices breathing. Thirty-two weeks into your pregnancy, or 30 weeks after conception, your baby's toenails are visible. Although your baby's lungs aren't fully formed, he or she practices breathing. Your baby's body begins absorbing vital minerals, such as iron and calcium from the intestinal tract.
Wikipedia says (10, May, 2012): babies sigh after 50 to 100 breaths. This serves to improve the mechanical properties of lung tissue, and it also helps babies to develop a regular breathing rhythm.