ABSTRACT For computerized analysis of respiratory sounds to be effective, the acquired signal must be free from all the interfering elements. Different forms of noise which can degrade the quality of lung sounds are recording artifacts, power line/Radio Frequency (RF) interferences, ambient acoustic interferences, heart sound interference etc. Such interferences adversely affect the diagnostic interpretations. Powerful denoising techniques are necessary to resolve this issue. A denoising scheme for lung sounds, based on Savitzky-Golay (S-G) filter is proposed in this paper. The order and frame length of the SG filter is determined objectively using the Signal to Noise Ratio (SNR) and computational time as objective function. Maximum SNR is observed when the frame length is nearest to the value just higher than the polynomial order. This observation holds good for different levels of simulated addictive Gaussian noise. The polynomial order of 8 and frame size of 9 are found to be promising with SNR of 10.401db at computation time of 2.1ms.