Pink Floyd · The Dark Side of the Moon · song 2
Breathe tuning.
Breathe (Pink Floyd, 1973) is in E Standard at concert pitch (A 440), measured by TuneLit from the record.

Measured by TuneLit
At concert pitch
The album's value, measured on the CD.
Pink Floyd · The Dark Side of the Moon · 1973
About Breathe
The first song of The Dark Side of the Moon (1973), following the heartbeat of Speak to Me. The chords are David Gilmour's Black Strat in standard tuning; the slide fills are his Fender 1000 steel guitar in open G6 (D G D G B E), as gilmourish.com and the most detailed tab give it.
TuneLit measured the first Japanese CD (Toshiba-EMI CP35-3017), where Speak to Me and Breathe share one track; the reading belongs to Breathe. The album sits at concert pitch and Breathe reads about 6 ¢ flat, close enough to share it, so Tune opens standard tuning at A 440. TuneLit's audio check agrees with the open low E.
The steel tuning is less certain than it looks: Gilmour never named the studio tuning, and forum posts disagree, so treat open G6 as the best-supported reading. On a second guitar, only two strings move from standard: String 6 down a whole step (E → D) and String 5 down a whole step (A → G).
Tip: Keep your main guitar in standard tuning for the chords, and for the slide fills lower Strings 6 and 5 a whole step each on a second guitar.
Step by step
Tune your guitar like the record
- Tap Tune like this: the tuner switches to E Standard, the notes Breathe was recorded in.
- Turn String 6 to String 1 until each shows ✓ in tune. Breathe sits at concert pitch on the record, so the tuner stays at A 440.
- Then play Breathe along with the record: its lowest open note and your String 6 should ring together without a wobble.
Or the other way round
Move the record into your tuning
Rather keep your guitar as it is? Let Play along move Breathe instead. Add your own copy, for example from your CD (it never leaves your device); the link already says the song is in E Standard. Choose E Standard at A 440 and Breathe moves up 1 cent, at its own speed. Slow it down or loop a few bars to learn it, and save the result as a WAV file.
Questions
What tuning is Breathe in?
E Standard: E A D G B E, low to high, at the pitch TuneLit measured on the record.