The contributing role of sphingolipids in attenuating injury to the lung during ALI and ARDS has been recently explored and is now well established that there are a number of mechanisms including the neutral sphingomyelinase (nSMase), ceramide, S1P, and the p38 MAPK pathway, that appear to be involved in the pathological process [2, 142]. This evidence concerns the gene SMPD2 and acute respiratory distress syndrome.