I have to back up Rick Inman's post.
ALL OTHER THINGS BEING EQUAL
A person breathes at a relatively constant rate.
The rate at which a person breathes is generally expressed in cubic feet.
So, if a person, while at the surface (1 ATA), requires a volume of 0.5 cu. ft. of per breath, his SAC rate is said to be 0.50 - SAC=0.50 cfm.
So, if this diver were sitting at the surface breathing from his tank, he would require 0.50 cubic feet of gas per breath.
Now if this same person is doing a dive at 100' and is perfectly relaxed as he would be at the surface, then his SAC (read "surface") rate would still be 0.50 cfm.
BUT the VOLUME of gas he would consume from the tank each breath would be 2.0 cu. ft. instead of .50 cubic feet because the ambient pressure upon the body is 4 ATA.
the K