Objective To investigate the effects of vagus nerve stimulation (VNS) on T helper cell 17 (Th17)- and regulatory T cell (Treg)-related proteins and inflammatory factors in lipopolysaccharide (LPS)-induced acute respiratory distress syndrome (ARDS) rats. Methods Thirty SD rats were randomly divided into control group, LPS group and LPS＋ VNS group, with 10 rats in each group. The ARDS model was established by nasal instillation of 2 mg/kg LPS into SD rats in LPS group and LPS＋VNS group. In LPS＋VNS group, after LPS nasal instillation for 6 h, the left cervical vagus nerve was exposed and stimulated under 5 V, 5 Hz, 2 ms for 10 min. Tissues of lung and spleen were examined after 2 h. The indicators included lung pathological changes, lung wet to dry ratio, total protein content in bronchoalveolar lavage fluid (BALF), inflammatory factor levels in BALF, and expression of forkhead box protein P3 (Foxp3, a transcription protein of Treg) and retinoic acid-related orphan receptor γt (Rorγt, a transcription protein of Th17) in the lung and spleen. Results Compared with the control group, the alveolar wall of rats in LPS group was significantly thickened, inflammatory cells infiltrated into the alveolar space; the total protein content of BALF was significantly increased (P＜0.01); lung wet to dry ratio was significantly increased (P＜0.01); the expression of IL-1β, IL-6, IL-17 and IL-10 was significantly increased in BALF (all P＜0.01); and the expression of Foxp3 and Rorγt was up-regulated in the lung and spleen. Compared with LPS group, the pathological manifestations of rats were alleviated in LPS＋VNS group; the lung wet to dry ratio, the total protein content of BALF, and the levels of IL-6 and IL-17 in BALF were significantly decreased (all P＜0.05); the level of IL-10 in BALF was significantly increased (P＜0.01); and the expression of Foxp3 was up-regulated, while the expression of Rorγt was down-regulated in the lung and spleen. Conclusion VNS may regulate the expression of inflammatory factors by regulating Th17- and Treg- related proteins in the tissues of lung and spleen in rats, thereby alleviating the pathological changes of LPS-induced ARDS.