Low-temperature (LT) stress induces significant changes to plant cells including perturbations of various physio-biochemical and metabolic processes, which impact primary metabolism, respiratory rate, and the ATP production for biosynthesis and growth. Mitochondria from LT-tolerant species respond to LT through remodeling their composition that changes the structural and functional properties of the organelles. In this review, we discuss physiological aspects of mitochondrial respiration rate that are affected by LT, as well as, changes in the abundance of respiratory components under LT. The latter includes components of the phosphorylating and non-phosphorylating pathways and adjustments of mitochondrial membrane composition. Our objective is to provide a detailed overview of the often-contrasting reports of mitochondrial-specific changes and responses to LT and look for consensus themes to explain changes and draw more generally applicable observations about the LT response of plant respiration.