ARDS is difficult, life-threatening condition, in which inflammation devastates lung tissue. Therapeutic options, which are now available, improve the treatment of patients with ARDS, but they are not good enough. For many years, attempts were made to achive medical treatment that will drie devasteted edema in the lungs and on that way enable patients safe recovery. In theory, KS significantly effects on inflammation and reduce its progress. KS successfully reduce inflammation, that is the backbone of ARDS, acting on cytokines, neutrophils and capillary permeability. Unfortunately, corticosteroid therapy did not give the expected effects so subsequently were performed studies to understand the effects of corticosteroids in ARDS. Results were generally confusing and contradictory, and often come into conflict when applying medium dose MP for extended periods of time (such as 1-2 mg/kg/ day for 2 weeks or more). In these studies, the MP assessed as insignificant factor for mortality of the patient because of the small proportion that enhances or worsens mortality. Aplication of high doses (for example 30 mg/kg/day) shown to be detrimental in terms of prevention and treatment, due to the strong increase of patient mortality. Low doses applied in the medium long periods (for example, an average of 1.14 mg/kg/day, for an average of 7 days) has shown promising results in studies of patients with ARDS caused by aspiration of gastric contents.