It was written by Lauren Christy, Julian Bunetta, Krassimir Tsvetanov Kurkchiyski, Shope Trad and Folksong Thrace, while production of the song was helmed by DJ Frank E. "Breathing" was initially released as one of four promotional singles for the album in September 2011.

Musically, "Breathing" is a Eurodance song that displays influences of electro and house, and features "tribal vocal chorales" in the background.

The accompanying music video was directed by Colin Tilley, and features Derulo in an abandoned warehouse, as well as other scenes of him shirtless in a blue tinted room.

Derulo performed "Breathing" live at the Belfast City Hall in Northern Ireland, to coincide with the 2011 MTV Europe Music Awards.

"Breathing" was written by Jason Derulo, Jacob Luttrell, Lauren Christy, Julian Bunetta, Krassimir Tsvetano Kurkchiyski, Shope Trad and Folksong Thrace, while production of the song was helmed by DJ Frank E.[1] The track was mixed by Manny Marroquin at Larrabee Sound Studios in North Hollywood, Los Angeles, with assistance by Erik Madrid and Chris Galland.

[17] Nicole James of MTV Buzzworthy viewed the song as a "more subtle route" than the album's previous promotional single "Pick Up the Pieces".

[16] Aaron-Spencer Charles of Metro wrote that the song is "an anthem for the clubs" that fans of pop and dance music would love.

Rupani also noted Derulo's continuation of past themes, "as he tries to romance the ladies with his cheesy lyrics but also keep the guys dancing in the clubs with the beats".

[25] In the United States, "Breathing" peaked at number 28 on the Pop Songs chart, but failed to impact the Billboard Hot 100.

[38] The video begins with Derulo on the balcony of a building at night, as well as scenes of him sitting in an old chair surrounded by cobwebs inside an industrial warehouse.

During the bridge, Derulo is shown kissing his former love interest, before several female backup dancers join him to perform choreography in the final chorus.

Aaron-Spencer Charles of Metro noted that the video had "some impressive footwork and a great 'straight jacket' dance move with the choreographed piece with female dancers.

[40] On November 6, 2011, Derulo performed "Breathing" at the Belfast City Hall in Northern Ireland, to coincide with the 2011 MTV Europe Music Awards.

[41][42] The song was part of a set list, which also included "Whatcha Say",[43] "In My Head",[44] "Don't Wanna Go Home"[45] and "It Girl".

[44] In 2012, British recording artist Cher Lloyd performed a cover of "Breathing" as part of the set list for her Sticks and Stones Tour.