A prospective study conducted on 159 severe burn patients to find out obviously risk factors contributing to development of Acute Respiratory Distress Syndrome-ARDS. Result showed that, 28.3 percent of patients developed ARDS. Found risk factors for ARDS including: burn surface area /= 40 percent, fullthickness burn area /= 10 percent Total body surface area, inhalation injury and deep burn at chest or back region. The development of ARDS significantly increased along with number of mentioned risk factors: 7.29 percent for 1 risk factor, 15.56 percent for 2 risk factors, up to 24.6 percent with 3 factors and reaching 62.29 percent when all 4 factorS presented.