Long non‑coding RNA (lncRNA) is involved in the development of acute lung injury (ALI)/acute respiratory distress syndrome (ARDS) by regulating inflammation, oxidative stress, and immune response pathways. By studying the expression changes and mechanisms of lncRNA in ALI/ARDS, this can help to better understand the occurrence and development process of diseases. The article collects research reports mainly from the past three years, providing a comprehensive review of the regulatory and molecular mechanisms of lncRNA in regulating gene expression in ALI/ARDS. It summarizes the involvement of lncRNA in regulating gene expression at the epigenetic level, transcriptional level, post‑transcriptional level, and its participation in mediating cell apoptosis, cell necroptosis, cell autophagy, nuclear factor‑κB (NF‑κB) light chain enhancer of activated B cells signaling pathway activation and macrophage activation. The aim is to review and predict the role of lncRNA in the occurrence and development of ALI/ARDS, explore the therapeutic potential of lncRNA, and provide more potential therapeutic targets for clinical applications.