Acute respiratory distress syndrome (ARDS) is a most common complication in patients with severe COVID-19 with high rate of mortality. Corticosteroids have been used in the management of SARS-CoV and MERS-CoV several years ago. Data about the effectiveness of corticosteroids in the management of COVID-19 is lacking. It has been proposed that the corticosteroids have a modulatory effect by suppressing cytokine storms in severe COVID-19. The aimed of this study is to review literature that discussed the use of corticosteroids in patients with COVID-19 related ARDS. Pubmed database was used to select the article in this review with the keywords SARS-CoV-2, COVID-19, corticosteroid, pneumonia, and ARDS. Elderly and patients with underlying disease are more likely to develop severe COVID-19 and lead to ARDS. Because of the immunosuppressive activity, corticosteroid could modulate the cytokine storms in COVID-19 patients with ARDS. The use of corticosteroids may offer the benefit in COVID-19 with ARDS, by reduce the mortality rate and duration of treatment. The administration of corticosteroids should be considered in COVID-19 patients with signs of ARDS and refractory shock. The low until moderate dose and short treatment of corticosteroids are recommended to minimize the adverse effects.