The concept of Non-Respiratory Hydrogen Ion Concentration (NRH+) is an older and tenable concept but often not discussed in detail during Arterial blood gas (ABG) interpretation. Simple method to calculate the same and its inter-relationship with other ABG parameters is not clearly documented in the previous studies. In the current research study 188 Arterial blood gas sample data's were utilized. Measured parameters like pH, pCO₂ and derived parameters like HCO₃, Standard HCO₃ and Standard base excess values were noted. NRH+ calculated by Modified Henderson Equation using standard bicarbonate is related to the Non-Respiratory pH (NRpH). Then, ΔRpH (pH - NRpH) denoting the changes in pH due to respiratory influenceis derived. The inter-relationship between the parameters like NRH+ , NRH+ / H+ , ΔRpH, bicarbonate, standard bicarbonate, base excess and carbonic acid were graphically analyzed. The calculations were tabulated for all the 188 samples divided into different acid base disorder groups. The current research study enumerates the postulates of the acid base balance theory and concludes that understanding of the inter-relationship of NRH+ in acid base balance theory may play a vital role in ABG interpretation which has immense clinical value.