The document defines acute hypoxaemic respiratory failure and ARDS according to the Berlin Definition. It then discusses issues with the Berlin definition and the old criteria. The direct and indirect causes of ARDS are outlined. Details are provided about the pathophysiology, effects, biomarkers, outcomes, and various treatment strategies for ARDS including ventilation measures, prone positioning, recruitment maneuvers, and oxygenation targets. Mortality rates associated with ARDS are also summarized.