Objectives: a) Compare ventilatory mechanics and blood gas parameters based on the inspiratory recruitability index (R/I) and b) To associate segmental lung severity and the R/I index in patients with COVID-19 respiratory distress syndrome(C-ARDS). Patients and Methods: Analytical, cross-sectional study with non-probabilistic sampling developed in a Critical Patient Unit (ICU) of a Care Forty-two patients with C-ARDS admitted to the ICU were dichotomized based on alveolar recruitment potential (ARP); in the high PRA (R/I Index ≥ 0.35; PRA-A) and the low PRA (R/I Index < 0.35; PRA-B), segmental pulmonary severity was determined with chest computed tomography and subsequent to an alveolar recruitment maneuver, ventilatory mechanics parameters were evaluated and arterial blood gases. Results: Patients in the PRA-A group have greater expired tidal volume (541.4 (491.5-591.3); p ≤ 0.001), higher PEEP (12 (12-14) vs 10 (8-12); p = 0.010), lower distension pressure (7 (6-9) vs 8 (8-11); p = 0.018), higher PaO2/FiO2 (226 (201-267) vs 195 (169-230); p = 0.024) compared to the PRA-B group. Furthermore, less pulmonary severity was observed in the PRA-A group in the anterior segment (Right lung, p = 0.002; V = 0.534; Left lung, p = 0.004; V = 0.511) and apical segment (Right lung, p < 0.001; V = 0,6,18; Left lung, p = 0.004; V = 0.511) compared to the PRA-B group. Conclusions: Patients with C-ARDS in the ICU with a low PRA had lower ventilatory mechanics, blood gas parameters and greater lung severity compared to those with a high PRA. PRA could be used to identify patients who benefit from alveolar recruitment strategies to promote their lung protection.