Relevance. Acute respiratory infections (ARIs) are the group names of respiratory tract diseases of predominantly viral etiology, which, according to various sources, are the most common reason for contacting medical organizations. Children are most susceptible to acute respiratory viral infections (ARVI) and influenza. Also, they have an increased risk of disease complications. High incidence rates among children are caused by the instability of the immune response and, as a consequence, cases of re-infection. The aim of the study is to conduct an analysis of literature data on the incidence and modern drug therapy of acute respiratory diseases in children. Materials and methods. Search for literature data using keywords in the «CyberLeninka», «PubMed», «Cochrane Library» and «Elibrary» databases for the period from 2016 to 2023. Results. Today ARIs are the important problem in pediatric practice due to the high prevalence, polyetiology (more than 200 pathogens are known), contagiousness and the negative impact on the quality of life and significant socio-economic burden on the healthcare system. Vaccination is the main prevention method that has proven its effectiveness. Treatment of acute respiratory infections depends on the stage and may include different types of therapies: etiotropic, symptomatic, as well as measures for preventing and treatment of bacterial complications. It is extremely common to take several medications at once, not all of which have proven safety and effectiveness. A number of drugs with a direct antiviral effect today are used less frequently due to the increased resistance of pathogens. Therefore, the development and introduction of new drugs for etiotropic therapy is actively underway. Conclusion. Thus, analysis of literature data makes it possible to identify the main directions of modern pharmacotherapy for acute respiratory viral infections and influenza in children, as well as to assess the degree of ARI’s socio-economic burden. The findings were used to justify the study design and to develop program of pharmaceutical care provision for pediatric patients.