diff --git a/common.mk b/common.mk
index bef00a3c..09561cba 100644
--- a/common.mk
+++ b/common.mk
@@ -54,6 +54,11 @@ ifdef SLEEP_LED_ENABLE
     OPT_DEFS += -DNO_SUSPEND_POWER_DOWN
 endif
 
+ifdef BREATHING_LED_ENABLE
+    SRC += $(COMMON_DIR)/breathing_led.c
+    OPT_DEFS += -DBREATHING_LED_ENABLE
+endif
+
 ifdef BACKLIGHT_ENABLE
     SRC += $(COMMON_DIR)/backlight.c
     OPT_DEFS += -DBACKLIGHT_ENABLE
diff --git a/common/breathing_led.c b/common/breathing_led.c
new file mode 100644
index 00000000..4e4822f8
--- /dev/null
+++ b/common/breathing_led.c
@@ -0,0 +1,73 @@
+#include <avr/io.h>
+#include <avr/interrupt.h>
+#include "led.h"
+#include "breathing_led.h"
+#include "debug.h"
+
+#define BREATHING_LED_TIMER_TOP F_CPU/256
+
+static uint8_t breathing_led_duration = 0;
+
+void breathing_led_init(void)
+{
+    /* Timer3 setup */
+    /* CTC mode */
+    TCCR3B |= (1<<WGM32);
+    /* Clock selelct: clk/8 */
+    TCCR3B |= (1<<CS30);
+    /* Set TOP value */
+    uint8_t sreg = SREG;
+    cli();
+    OCR3AH = (BREATHING_LED_TIMER_TOP>>8)&0xff;
+    OCR3AL = BREATHING_LED_TIMER_TOP&0xff;
+    SREG = sreg;
+}
+
+void breathing_led_enable(void)
+{
+    /* Enable Compare Match Interrupt */
+    TIMSK3 |= (1<<OCIE3A);
+    dprintf("breathing led on: %u\n", TIMSK3 & (1<<OCIE3A));
+}
+
+void breathing_led_disable(void)
+{
+    /* Disable Compare Match Interrupt */
+    TIMSK3 &= ~(1<<OCIE3A);
+    dprintf("breathing led off: %u\n", TIMSK3 & (1<<OCIE3A));
+}
+
+void breathing_led_toggle(void)
+{
+    /* Disable Compare Match Interrupt */
+    TIMSK3 ^= (1<<OCIE3A);
+    dprintf("breathing led toggle: %u\n", TIMSK3 & (1<<OCIE3A));
+}
+
+void breathing_led_set_duration(uint8_t dur)
+{
+    breathing_led_duration = dur;
+    dprintf("breathing led set duration: %u\n", breathing_led_duration);
+}
+
+/* Breathing LED brighness(PWM On period) table
+ *
+ * http://www.wolframalpha.com/input/?i=Table%5Bfloor%28%28exp%28sin%28x%2F256*2*pi%2B3%2F2*pi%29%29-1%2Fe%29*%28256%2F%28e-1%2Fe%29%29%29%2C+%7Bx%2C0%2C255%2C1%7D%5D
+ * Table[floor((exp(sin(x/256*2*pi+3/2*pi))-1/e)*(256/(e-1/e))), {x,0,255,1}]
+ * (0..255).each {|x| print ((exp(sin(x/256.0*2*PI+3.0/2*PI))-1/E)*(256/(E-1/E))).to_i, ', ' }
+ */
+static const uint8_t breathing_table[256] PROGMEM = {
+0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 1, 1, 1, 2, 2, 2, 3, 3, 4, 4, 5, 5, 6, 6, 7, 8, 8, 9, 10, 11, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 22, 23, 25, 26, 27, 29, 30, 32, 34, 35, 37, 39, 41, 43, 45, 47, 49, 51, 53, 56, 58, 61, 63, 66, 68, 71, 74, 77, 80, 83, 86, 89, 92, 95, 98, 102, 105, 108, 112, 116, 119, 123, 126, 130, 134, 138, 142, 145, 149, 153, 157, 161, 165, 169, 173, 176, 180, 184, 188, 192, 195, 199, 203, 206, 210, 213, 216, 219, 223, 226, 228, 231, 234, 236, 239, 241, 243, 245, 247, 248, 250, 251, 252, 253, 254, 255, 255, 255, 255, 255, 255, 255, 254, 253, 252, 251, 250, 248, 247, 245, 243, 241, 239, 236, 234, 231, 228, 226, 223, 219, 216, 213, 210, 206, 203, 199, 195, 192, 188, 184, 180, 176, 173, 169, 165, 161, 157, 153, 149, 145, 142, 138, 134, 130, 126, 123, 119, 116, 112, 108, 105, 102, 98, 95, 92, 89, 86, 83, 80, 77, 74, 71, 68, 66, 63, 61, 58, 56, 53, 51, 49, 47, 45, 43, 41, 39, 37, 35, 34, 32, 30, 29, 27, 26, 25, 23, 22, 21, 19, 18, 17, 16, 15, 14, 13, 12, 11, 11, 10, 9, 8, 8, 7, 6, 6, 5, 5, 4, 4, 3, 3, 2, 2, 2, 1, 1, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0
+};
+
+ISR(TIMER3_COMPA_vect)
+{
+    static uint8_t index = 0;
+    static uint8_t step = 0;
+    step++;
+    if (step > breathing_led_duration) {
+        step = 0;
+        breathing_led_set_raw(pgm_read_byte(&breathing_table[index]));
+        index++;
+    }
+}
diff --git a/common/breathing_led.h b/common/breathing_led.h
new file mode 100644
index 00000000..b3a9e775
--- /dev/null
+++ b/common/breathing_led.h
@@ -0,0 +1,25 @@
+#ifndef BREATHING_LED_H
+#define BREATHING_LED_H
+
+
+#ifdef BREATHING_LED_ENABLE
+
+void breathing_led_init(void);
+void breathing_led_enable(void);
+void breathing_led_disable(void);
+void breathing_led_toggle(void);
+void breathing_led_set_duration(uint8_t dur);
+void breathing_led_set_raw(uint8_t raw);
+
+#else
+
+#define breathing_led_init()
+#define breathing_led_enable()
+#define breathing_led_disable()
+#define breathing_led_toggle()
+#define breathing_led_set_duration()
+#define breathing_led_set_raw()
+
+#endif
+
+#endif
diff --git a/common/keyboard.c b/common/keyboard.c
index 933eb780..29155cfe 100644
--- a/common/keyboard.c
+++ b/common/keyboard.c
@@ -81,6 +81,10 @@ void keyboard_init(void)
     backlight_init();
 #endif
 
+#ifdef BREATHING_LED_ENABLE
+    breathing_led_init();
+#endif
+
 #ifdef KEYMAP_EX_ENABLE
     keymap_ex_init();
 #endif