Breath is a noun. Breathe is a verb, and breathing is its present participle.

"Breathing" and "breath" are indeed both nouns, but they refer to slightly different concepts related to respiration: Breathing: This refers to the physiological process of taking in air (usually containing oxygen) into the lungs and expelling waste gases (usually carbon dioxide) from the lungs. It's a continuous, ongoing process necessary for sustaining life. "Breathing" can also be used more broadly to describe the act of inhaling and exhaling in general. Breath: This refers to a single inhalation and exhalation, or the air that is taken into or expelled from the lungs during one such cycle. It's often used to describe the quality or condition of one's respiration, such as "bad breath" or "shortness of breath." Additionally, "breath" can refer to the air or wind that is exhaled or breathed out, such as a "warm breath" or "foul breath." In summary, "breathing" refers to the overall process of respiration, while "breath" refers to a single cycle of inhaling and exhaling or the air involved in that cycle.