Acute respiratory infections are one of the most common acute diseases associated with children of all ages. Respiratory infections can be caused by viruses, bacteria and mycoplasmas. In general, respiratory infections are most commonly caused by viruses. Respiratory viral infections that most commonly occur in children are mainly caused by respiratory syncytial viruses, adenoviruses, and rhinoviruses. The most common clinical syndromes found in preschool children are: common cold, influenza, acute otitis media, sore throat (angina), acute laryngitis, and lower respiratory tract inflammatory diseases (acute bronchitis, acute bronchiolitis and pneumonia). The common cold without fever is considered to be the mildest of respiratory diseases. Quite similar (symptomatically) to the common cold is the flu, even though the flu is - in most cases - much stronger and involves a greater number of more intense symptoms. Sore throat is another common respiratory disease. The easiest way to identify that children are affected by sore throat is when they refuse to eat due to a painful pharynx. Acute otitis media often occurs as a result of inflammation of the upper respiratory tract. Inflammation of the lower respiratory tract most often causes acute bronchitis, acute bronchiolitis and pneumonia to occur in preschool children. Given the current epidemiological situation in the world, this paper also dicusses the role of SARS-CoV-2 virus, which is one of the causes of respiratory diseases among children. SARS-CoV-2 is mainly transmitted by droplets. It is highly contagious and, among children, it most often causes symptoms of infection of the upper lower respiratory system. In order to apply specific measures with the aim of prevention and treatment, a virological diagnosis is very important when symptoms and diseases caused by any of the viruses occur. The best way to prevent and reduce the incidence of a disease is by helping the body control the infection. It is important to educate children, parents and caretakers so as to prevent and reduce the spread of the already developed respiratory diseases.