Limitation of plateau pressure (P plateau ) is critical for protection from ventilator-induced lung injury in patients with acute respiratory distress syndrome (ARDS) [1]. Limiting to a 30 cmH 2 O threshold is a widely accepted recommendation for lung protection, in addition to the use of low tidal volume (V T ) and positive end-expiratory positive pressure (PEEP) [2]. Moreover, P plateau is in of itself a powerful determinant of mortality in the general ARDS patient population [1], as well as being a component of other parameters associated with the risk of ventilator-induced lung injury and/or the clinical prognosis of ARDS patients, such as driving pressure or mechanical power [3,4].In this short piece, we will discuss two conditions in which allowing a P plateau above 30 cmH 2 O may be advisable in ARDS patients. The approach to these conditions is based on the concepts that: i. The respiratory changes in esophageal pressure (P es ) reflect the respiratory changes in pleural pressure, permitting to estimate the end-inspiratory transpulmonary pressure (P L ) in the non-dependent lung regions, after correcting P plateau with the ratio of chest wall elastance (E CW ) on respiratory system elastance (E RS ). ii. The measured P es values are a clinically relevant surrogate for pleural pressure values in the dependent lung regions.