PurposeIn children with acute respiratory distress syndrome receiving mechanical ventilation, the peak inspiratory pressure (PIP) is close to plateau pressure (PPLAT) when inspiratory flow approaches zero. We aimed to evaluate the reliability of PIP to estimate PPLAT in infants with severe respiratory viral infection (SRVI), characterized by increased airway resistance, and the accuracy of an equational model to estimates PPLAT (ePPLAT) based on PIP.MethodsThis was a retrospective observational study including mechanically ventilated children (1 to 24 month old) with SRVI, whose respiratory mechanics measurements were performed to evaluate PIP and PPLAT. The measured PPLAT was compared with the result of the equation: ePPLAT = PIP – [5.067 – (0.858 × static compliance) – (0.018 × inspiratory resistance) – (0.390 × pressure above positive‐end expiratory pressure) + (4.989 × inspiratory time)].ResultsThirty‐seven patients were included, with a median age of 3 (2–5) months. They presented a high inspiratory and expiratory resistance (136 ± 43 and 168 ± 66 cmH2O/L/s, respectively) and a moderate reduction in static compliance: 0.75 ± 0.3 mL/kg/cmH2O. PIP overestimated PPLAT (33 ± 3 and 26 ± 5 cmH2O, p = 0.01), with a mean difference of 7.3 ± 4 cmH2O. Moreover, the Bland‐Altman analysis demonstrated a mean difference between PPLAT and ePPLAT of 1.0 ± 4.0 cmH2O, with 95% limits of agreement of –6.9 and 8.8.ConclusionsA significant difference between PIP and PPLAT was observed in infants with SRVI. The equation model was inaccurate for estimating PPLAT based on PIP. Any estimation of PPLAT from PIP needs to consider the resistance component of the respiratory system.