Respiratory complications are important causes of mortality in severe acute pancreatitis. We analyzed the pleuropulmonary complications that occurred in a series f 63 patients with severe acute pancreatitis. The most frequent were respiratory failure (52.4%) and bronchopulmonary infection (33.3%), both associated with sepsis and a high mortality rate. The initial laboratory workup included serial arterial blood gases and chest roentgenogram within the first 24 hours. The latter was useful to predict mortality. The tracheobronchial cultures isolated only enteral bacteriae. We conclude that pleuropulmonary complications are clearly related to the outcome of severe acute pancreatitis, specially when associated to sepsis.