The aim of this study was to evaluate the maternal and cord lipidprofiles in preterm infants with respiratory distress syndrome (RDS) comparedto a control group without RDS. Design: this study was performed asprospective observational study. Methods and Subject: The study groupsconsisted of 50 preterm infants with gestational ages ranging from 26 to 36weeks, and birth weights ranging from 800 to 2400 g. of these infants, 30developed RDS and 20 infants served as controls. Stepwise linear regressionanalyses were performed to determine independent contribution of each lipidparameter of the infants to their characteristics and mothers’ variables.Results: Total cholesterol, high-density and low-density lipoproteins (LDL)cholesterols levels were lower in infants with RDS and in their mothers than incontrols, and maternal lipid profile had positive correlation with those of theirinfants (P