Objective : Our aim was to define the relationship of PaO2 and pulseoxygen saturation values in newborn with respiratory distress to evaluatewhether pulse oxygen saturation value related to PaO2. Methods : Prospective comparison of PaO2 and pulse oxygen saturation values in 80patient was performed. The PaO2 measurements were obtained fromblood gas analyzer; simultaneous pulse oxygen saturation values wererecorded. Results : We evaluated PaO2/ pulse oxygen saturationvalues in 80 neonates. Of the 80 samples, 30 (37.5 %) of cases werebreathing supplemental oxygen by CPAP, 27 (33.7 %) of cases were onnasal pronge, 21 (26.3 %) were on ventilator and 2 (2.5 %) were on headbox. A mean pulse oxygen saturation of (90.7 ± 7.1%) and the meanPaO2 of (64.9 ±15.9) mmHg. there was a statistically significant positive(direct) correlation between PO2 and SpO2. An increase in PO2 isassociated with an increase in SpO2 ( p<0.001). CONCLUSIONS:pulse oximetry measured from neonates and infants with respiratorydistress syndrome shows statistically significant positive (direct)correlation with PO2 .