Acquired, nonmalignant tracheoesophageal fistula is an uncommom and difficult problem to manage. The most commom cause is a complication of endotracheal or tracheostomy tubes. Most are diagnosed while patients still require mechanical ventilation. The principle of treatment is two stage operation. First, new tracheostomy tube is placed so that the baloon is below the fistula, and gastrostomy and feeding jejunostomy are made for the drainage and feeding. Finally after weaning from the mechanical ventilation, tracheal resection and reconstruction are made, and the esophageal defect is closed in two layers and a viable strap muscle interposed into the two suture site to prevent recurrence. Recently, we experienced a case of acquired nonmalignant tracheoesophageal fistula which was developed during mechanical ventilation. She was successfully treated with the above two stage operation.