The respiratory system is one of the complicated systems in the human body. In this paper, the mathematical model for the respiratory system was proposed based on the electro-acoustic bio-impedance analysis with huge number of equations. Further, the behavior of each generation from 24 generations of the respiratory system can be analyzed separately. Furthermore, the pressure with ventilated frequency from 1-1200 min -1 at any generation can be predicted and calculated. The proposed mathematical model was validated by comparison the results with the published results. The simulated results for ARDS disease are presented. Also, the comparison between normal case (healthy) and ARDS diseased case is presented. The proposed mathematical model with huge number of equations is implemented by Matlab program package. This proposed mathematical model can be used as a reversed problem solution to detect and diagnose the medical situation of the respiratory system for patients especially patients associated with COVID-19.
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