Tracheotomy is widely performed in Intensive Care Units, but no general agreement exists about its correct timing in ventilated patients. Many articles examine the complications of long-term endotracheal intubation and tracheotomy; few data, however, relate these damages and ventilated patients outcome to tracheotomy timing. No universally accepted guidelines exist, but last years clinical practice prefer early tracheotomy, particularly if performed by percutaneous approach. Many authors suggest prospective and randomized clinical trials in order to evaluate tracheotomy performance correct time. At this time decision making must consider risks and benefits related to patient clinical conditions: at this regard some reports seem to advantage early tracheotomy.