The aim of this study was to evaluate the incidence and determinants of acute respiratory distress syndrome (ARDS) after cardiac arrest (CA). We conducted an observational, retrospective cohort study with consecutive adult out-of-hospital and in-hospital (occurred only in the emergency department, ED) CA survivors from our ED. Development of ARDS was identified by results of arterial blood gases, chest images, and transthoracic echocardiography according to the Berlin definition. The primary outcome was the poor neurologic outcome, defined as cerebral performance category q3 at 28 days, and secondary outcomes were 28-day mortality, recovery rate from ARDS, duration of mechanical ventilator use, and length of stay. Among 295 enrolled patients, 30 patients who received extracorporeal membrane oxygenation and 19 patents who had cardiogenic pulmonary edema were excluded. ARDS had developed in 119 ( 48.4%) patients on admission (mild 20 [16.8%], moderate 48 [40.3%], and severe 51 [42.9%]) and 54 (45.4%) patients recovered before hospital discharge. Development of ARDS was associated with poor neurologic outcomes at 28 days (adjusted hazard ratio (HR) 1.44 [95% confidence interval (CI): 1.05-1.98]). Moreover, more severe ARDS was associated with a higher risk of poor neurological outcomes (mild: reference; moderate: adjusted HR 1.66 [95% CI: 1.10-2.49]; and severe: adjusted HR 1.76 [95% CI: 1.16-2.65]). Therefore, development of ARDS after CA was associated with unfavorable neurologic outcomes and had a linear association with ARDS severity. Early recognition and proper management of ARDS may be useful during post-CA care.