In this work, we aimed to: (i) identify all human miRNAs potentially modulated by NF-kB, (ii) select and characterize those NF-kB-responsive miRNAs that are specifically expressed in healthy tissues involved in the modulation of the inflammatory processes (such as cells of the immune system, liver, blood, and bone marrow), (iii) discover their targeted mRNAs and relative pathways, and finally (iv) evaluate the involvement of such pathways in the development of human diseases, including ARDs. The gene discussed is NFKB1; the disease is acute respiratory distress syndrome.