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Introduction: The positive effects of vitamin D on the human body are frequently discussed and investigated by numerous studies, both foreign and domestic, and its serum levels are closely monitored in relation to diseases. Vitamin D has positive effects on the immune system, influences intestinal calcium transport, is important for proper mental and physical development and growth of children, even during pregnancy, and helps prevent lung diseases. Objective: To evaluate the relationship between blood vitamin D levels and respiratory diseases in children. Methodology: Serum vitamin D levels and their relationship to respiratory diseases were also monitored in relation to gender and season (summer and winter). Sample: Blood samples were collected from 127 respondents aged 2 months to 18 years, including both healthy and sick individuals, for vitamin D levels. Data collection and processing for healthy children were approved by their parents (Appendix 1). Blood samples were collected over a period of two years at a healthcare facility in the South Bohemian region. The results were evaluated in two borderline groups, at 50 and 75 nmol/L. Furthermore, the vitamin D content of 10 diets of these children was processed and evaluated. The resulting values of vitamin D levels also included studied diets. Results: The results did not confirm the expected relationship between vitamin D levels and respiratory tract diseases in children in either borderline group at 50 and 75 nmol/L. However, partial effects on the respiratory tract were confirmed. Discussion: The author attempts to explain why the hypothesis was not clearly confirmed.