Acute Respiratory Distress Syndrome (ARDS) is secondary to lung injury and inflammation and is accompained by many cellular and molecular processes, that results in injury to the alveolar-capillary membrane, increased permeability and subsequent interstitial and alveolar edema. Since no specific clinical sign or diagnostic test has not yet been described that identifies ARDS, its diagnosis is base on a constelation of clinical, hemodynamic and oxygenation citeria. The hallmarks of ARDS included the presence of risks factors,for the developed of the disease, severe hipoxemia with a relatively high FiO2, decreased pulmonary compliance, bilateral pulmonary infiltrates and no clinical evidence of cardiogenic pulmonary edema. Current ARDS treatment involves judicious fluid management, protective lung ventilation with low tidal volumes and positive end experitoriy pressure, multi-organ support and treatment of the underlying cause. The aim of this paper is to review current concepts about ARDS. [ABSTRACT FROM AUTHOR]