Recent studies have found that several targets, including NF-κB, Nuclear Factor Erythroid 2-related Factor 2 (NRF2), Signal Transducer and Activator of Transcription 1 (STAT1), Interferon Regulatory Factor 1 (IRF1), and Peroxisome Proliferator-Activated Receptor Gamma (PPARγ), are associated with both macrophage polarization and AEC injury in the context of bacterial Sepsis-Associated ALI. This evidence concerns the gene NFKB1 and acute respiratory distress syndrome.