The patient was a 52-year-old male. He was diagnosed as an influenza B infection and visited our hospital because of respiratory distress that developed and worsened during therapy with neuraminidase inhibitors. Chest X ray revealed no abnormality, but a chest CT scan demonstrated extensive soft tissue shadow along with tracheal and bronchial walls. Mechanical ventilation was performed as a result of hypoxemia accompanied with significant wheezing. Bronchoscopy revealed diffuse adhesion of purulent secretion on tracheal and bronchial walls as well as a large quantity of Staphylococcus by microscopy and mucosal necrosis by biopsy, leading to a diagnosis of necrotizing tracheobronchitis caused by methicillin-sensitive Staphylococcus aureus. Influenza virus infection was considered to be highly involved in the pathogenesis.