The main issues concerning oxygen treatment in children are discussed in this paper ranging from physiopathological premises to practical daily issues. Indications to oxygen treatment, monitoring issues, clinical tips, advantages and disadvantages of different ways of administering oxygen are focused, mainly with a practice based approach. Signs and symptoms of hypoxemia, hypercapnia and increased breathing work are highlighted. The two different mechanisms leading to respiratory failure (type I and type II) are discussed along with the proper indications for treatment.