The interrupter technique is used to determine airway and tissue resistance. Their accuracy is influenced by the technical properties of the interrupter device and the compliance of the respiratory system. We investigated the influence of valve characteristics and respiratory system compliance on the accuracy of determining airway and tissue resistance by means of a computer simulation. With decreasing compliance we found increasing errors in both airway and tissue resistance determination of up to 34 and 71%, respectively. On this basis we developed a new occlusion valve, with special emphasis on rapid closing time and tightness in the closed state to improve the accuracy of resistance determination. The newly developed occlusion device greatly improves the accuracy of airway and tissue resistance determination. We conclude that respiratory system compliance is a limiting factor for the accuracy of the interrupter technique. To apply the interrupter technique in patients with extremely low respiratory system compliances, we need sophisticated technical devices.