We introduce a novel comprehensive model of the cardiopulmonary system with emphasis on perfusion and ventilation distribution along the vertical thorax axis under the gravity effect. By using an object-oriented environment, the complex physiological system can be represented by a network of electrical, lumped-element compartments. The lungs are divided into three zones: upper, middle, and lower zone. Blood flow increases with the distance from the apex to the base of the lungs. The upper zone is characterized by a complete collapse of the pulmonary capillary vasculature; thus, there is no flow in this zone. The second zone has a “waterfall effect” where the blood flow is determined by the difference between the pulmonary-arterial and alveolar pressures. At resting position, the upper lobes of the lungs are more expanded than the middle and lower lobes. However, during spontaneous breathing, ventilation is nonuniform with more air entering the lower lobes than the middle and upper lobes. A simulative model of the complete system is developed which shows results in good agreement with the literature.