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©2013 UpToDate ® Print Email Buffering in respiratory acidosis Mechanisms of buffering of CO2 in respiratory acidosis in the dog. Virtually all buffering occurs within the cells, 37 percent in exchange for sodium, 14 percent in exchange for potassium, and 29 percent via chloride entry into cells. The source of approximately 11 percent of the buffering has not been identified. Data from Pitts, RF, Physiology of the Kidney and Body Fluids, 3d ed, Year Book, Chicago, and from Giebisch, G, Berger, L, Pitts, RF, J Clin Invest, 34:231, 1955.