Nutrients obtained from food intake have a strong effect on immune reactions and resistance to infection. In a state of good nutrition, the body has enough ability to defend itself against infectious diseases. Whereas if the state of nutrition becomes bad, then the immune reaction will decrease so that the body's ability to defend itself from infection attacks will decrease. Respiratory Tract Infection or Acute Respiratory Infections are more common in infants, this may be closely related to infant immune problems that are still less strong than adults. The purpose of this study to prove the relationship between nutritional status with the incidence of acute respiratory infections in infants on Puskesmas Kuranji Kecamatan Kuranji Kabupaten Tanah Bumbu tahun 2017. The design of this study used a case control approach (retrospective study). The sample size in this research is 90 respondents, consisting of 45 case samples and 45 control samples. The instrument used in this research is an observation sheet to measure nutritional status and medical record to determine the diagnosis of respiratory tract infections. The analysis using chi-square test then obtained P value = 0,01 (CI: 95%, P value <0,05) then H1 accepted and H0 rejected, hence can be concluded in this research that there is correlation between malnutrition status With the incidence of Acute Respiratory Infection in toddlers in the work area Puskesmas Kuranji Kecamatan Kuranji Kabupaten Tanah Bumbu tahun 2017.