BACKGROUND: Management of acute respiratory distress syndrome (ARDS) in the intensive care unit (ICU) is clinically challenging and costly. Neuromuscular blocking agents may facilitate mechanical ventilation and improve oxygenation, but may result in prolonged recovery of neuromuscular function and acute quadriplegic myopathy syndrome (AQMS). The goal of this study was to address a hypothetical question via computer modeling: Would a reduction in intubation time of 6 hours and/or a reduction in the incidence of AQMS from 25% to 21%, provide enough benefit to justify a drug with an additional expenditure of 267(thedifferenceinacquisitioncostbetweenagenericandbrandnameneuromuscularblocker)?METHODS:Thebasecasewasa55year−oldmanintheICUwithARDSwhoreceivesneuromuscularblockadefor3.5days.AMarkovmodelwasdesignedwithhypotheticalpatientsin1of6mutuallyexclusivehealthstates:ICU−intubated,ICU−extubated,hospitalward,long−termcare,home,ordeath,overaperiodof6months.Thenetmonetarybenefitwascomputed.RESULTS:OurcomputersimulationmodelingpredictedthemeancostforARDSpatientsreceivingstandardcarefor6monthstobe62,238 (5% – 95% percentiles 42,259–83,766), with an overall 6-month mortality of 39%. Assuming a ceiling ratio of 35,000,evenifadrug(thatcost267 more) hypothetically reduced AQMS from 25% to 21% and decreased intubation time by 6 hours, the net monetary benefit would only equal $137. CONCLUSION: ARDS patients receiving a neuromuscular blocker have a high mortality, and unpredictable outcome, which results in large variability in costs per case. If a patient dies, there is no benefit to any drug that reduces ventilation time or AQMS incidence. A prospective, randomized pharmacoeconomic study of neuromuscular blockers in the ICU to asses AQMS or intubation times is impractical because of the highly variable clinical course of patients with ARDS