Acute respiratory distress syndrome (ARDS) is an acute syndrome characterized by diffused alveolar damage, which is caused by diverse pathogenic factors with complicated pathogenesis. Neutrophil extracellular traps (NET) are extracellular fiber (network) structures consisting of activated neutrophils releasing granular proteins and chromatin, which can kill microorganisms and protect the host. In the condition of excessive activation, it can also damage lung epithelial and endothelial cells to promote the progression of ARDS. There have been several studies that reported the development of NET is closely related to the progression of ARDS. This review summarizes the following three aspects: an overview of NET and the role of small molecules in the occurrence and development of ARDS related to NET, relevant cell signaling transduction pathways, as well as the therapeutic targets of NET for ARDS, which provides new ideas for studying the pathogenesis and treatment of ARDS.