This article contains the information about the structure, functioning, and regeneration of type 2 pneumocytes. The composition of the surfactant, the processes of its synthesis, formation, secretion, distribution and redistribution of its components, as well as the biological role of the surfactant in the functioning of the lungs are described in detail. The information about the development of the surfactant system of the lungs during embryogenesis is also included. Objectives. To review modern literature on the structure and functions of the surfactant system of the lungs, the organization and structure of the surfactant, the mechanism of surfactant formation, the embryogenesis of the respiratory section, to characterize the structure and processes of the functioning of type 2 pneumocytes, as well as the processes of synthesis and secretion of the surfactant, its biological role in the functioning of the lungs. The relevance of the chosen topic is connected with a high level of the respiratory system pathology including a high incidence of respiratory system organs diseases in early childhood, associated with an insufficient level of the surfactant maturity. The problem of pulmonary pathology in newborns, including premature babies, largely determines the level of infant morbidity and mortality.