Polysomnography (PSG) is a multi-parametric test used in the study of sleep and as a diagnostic tool in sleep medicine. PSG is the gold standard that manually quantifies the apnea-hypopnea index (AHI) to assess the severity of sleep apnea syndrome (SAS). This work presents a novel method based on a dual tri-axis accelerometer system (Adaptive Accelerometry Derived Respiration, ADR) which was patched on the subject's chest that adaptively reconstructed thoracic and abdominal respiratory efforts. Performance evaluation was performed on a 60s-epoch basis using signal and physiological indicators: the evaluation consisted in the comparison of airflow estimations from ADR and RIP to the nasal airflow, considered as reference. Results showed that 74% of the 60s-epoch ADR airflow estimation present a correlation coefficient with nasal airflow ≥ 70% compared to 64% for RIP. Relative errors for one-minute respiration rate and tidal volume estimation appeared to be relatively low which reflected the good feasibility of the adaptive ADR method for respiration monitoring during sleep.