Sick Euthyroid Syndrome refers to abnormal thyroid function test results that occur during non-thyroidal illness without pre-existing thyroid dysfunction. It is characterized by low T3 and elevated reverse T3 levels. This pattern results from impaired conversion of T4 to T3 in tissues due to reduced activity of deiodinase enzymes from cytokines. The severity of the thyroid hormone changes correlates with the severity of the underlying illness. Treatment with thyroid hormone is controversial, and thyroid function usually normalizes as the illness improves.