Associations have been reported between gastroesophageal reflux (GER) and a variety of upper and lower respiratory tract conditions. Respiratory conditions and GER are common and would be expected to coexist in many patients. Whether there is a relationship between GER and these conditions, its nature still remain controversial, the data available are frequently conflicting and furthermore the direct association between symptoms and reflux is often difficult to establish. For this reason, the majority of clinicians still treat extraesophageal manifestations of GER empirically as esophageal pH testing is not routinely used in the ear, nose and throat (ENT) practice. Purpose of this paper is to examine the relationship between GER and these conditions both in adults and children, through a PubMed database systematic review.