Objective To investigate the incidence，clinical characteristics，risk factors and occurrence of respiratory distress syndrome (RDS) in late preterm infants (LPI)，and further improve the clinical treatment of LPI. Methods A total of 247 premature infants with RDS treated in our hospital from September 2017 to September 2018 were selected and divided into 2 groups according to the gestational age (GA)，171 cases in early premature infants (EPI)(GA<34 weeks) and 76 cases in LPI (GA34-37 weeks). The basic situation，high risk factors in perinatal period，clinical characteristics，treatment and prognosis in RDS premature infants were retrospectively analyzed. Results It was different that LPI group were caused by gestational diabetes and intrauterine infection (P<0.01)，and the birth weight was larger. delivery mode in the LPI group was mainly dominated by emergency cesarean section (71%)，which was higher than that of EPI group (P<0.05). Due to Late occurrence of RDS in LPI，the application of lung surfactant (PS) was later，and the therapeutic effect of PS and nCPAP was worse than that of EPI group (P<0.05). The incidence of pulmonary hypertension，pneumothorax and persistent patent Ductus Arteriosus (PDA) was significantly higher than that of EPI group (P<0.05). Conclusion The morbidity of RDS is still dominated by EPI，but LPI are also on the rise. The incidence rate of RDS is still predominant in early preterm infants，but the incidence rate of RDS in the advanced preterm infants is increasing. Late preterm infants with complicated RDS have poor effect of PS and severe acute complications. Early mechanical ventilation and repeated use of PS are conducive to disease control. Comprehensive supportive treatment strategy can improve the survival rate of late preterm infants and reduce the disability rate.