Ethical discussions regarding the allocation of scarce resources in emergency situations often refer to the distribution of ICU beds and critical care devices or drugs. In the context of the COVID‐19 pandemic the fair allocation of ventilators has been in sharp focus. The discussions of triage criteria have been very important as health authorities scamper to deal with situations where demand could easily outstrip supply. Healthcare authorities want to be satisfied that their allocation of critical care resources meets the requirements of fairness and cost efficiency. At the bedside, physicians have to cope with the emotional burden associated with selecting whom to prioritize among human beings needing life‐sustaining treatment. Physicians seek comfort in assurances that any decisions they make are consistent with guidance provided by peers and with societal values.