Acute Respiratory Distress Syndrome (ARDS) is a clinical syndrome characterized by hypoxemia, bilateral pulmonary infiltrates, and respiratory failure. The document defines ARDS and discusses its etiology, pathophysiology, clinical features, diagnosis, and evidence-based treatment recommendations. Key points include low tidal volume ventilation to minimize lung injury, conservative fluid management, use of PEEP to recruit alveoli while limiting pressures, and treating the underlying cause of ARDS. Outcomes remain poor with high mortality rates, though some patients fully recover lung function over time.