The utility of steroids is a frequent topic of debate in any disease in which an inflammatory component is associated. The physiological rationale for the use of antiinflammatory agents has an important base that is supported by experimental studies in both animals and human beings. However, up to now, its efficiency has not been made clear in the clinical practice. In this article, we aim to summarize and analyze the different studies that evaluate the effect of steroids in ARDS -with different doses and for different moments of the course- that may help to clarify the indication or not of these medications.