The first step in the treatment of ARDS is oxygen therapy, and the correction of hypoxia is urgent. Simple mask continuous positive pressure oxygen administration can be used, but most of them need mechanical ventilation and oxygenation. Patients are generally treated with a combination of end-of-breath positive pressure ventilation, with PEEP as the mainstay. Hypoxemia occurs in patients with respiratory distress syndrome, and the main mechanism is functional shunting in the lungs. Oxygen inhalation therapy has less effect on raising the partial pressure of oxygen in patients, and high concentration of oxygen can raise the partial pressure of oxygen, but the concentration of inhaled oxygen above 60% may cause oxygen toxicity in 2-3 days, which will instead aggravate the respiratory distress of patients. A common nursing problem is mainly the inefficient respiratory state. The second is impaired gas exchange. The third is reduced cardiac output. The fourth is the potential complication of pneumatic injuries. The fifth is the risk of impaired skin integrity. Sixth is the risk of oral mucosal changes. The seventh is the potential complications such as disturbance of water-electrolyte acid-base balance. The eighth is anxiety. The ninth is the persistence of residual lung function in ARDS survivors.