This document describes the case of 65-year-old Daishi Hayato who was admitted to the hospital with acute respiratory distress, COPD, and peripheral vascular disease. He had a history of smoking 2 packs per day for 50 years. He developed respiratory failure and required intubation and ventilation. Enteral and parenteral nutrition were started but caused excessive calorie intake, as shown by elevated CO2 levels and increased RQ. Nutrition was modified to prevent further complications.