The outbreak of coronavirus disease 2019 (COVID-19) and its global epidemic shocked the world, which inspired the new thinking of food structure and consumption pattern from consumers. The scientific concept of nutrition and health and the appeals of good life caused wide society attention. It is bound to profoundly influence food industry, especially to the emerging industry of food for special medical purposes (FSMP). Face to the epidemic outbreak of COVID-19 without specific drugs, nutritional support treatment is an important intervention method for front-line treatment, and there is no FSMP for patients with COVID-19 yet. Based on the characteristics and nutritional needs of patients with respiratory system disease, the development concept of product suitable for diagnosis and treatment of respiratory diseases was designed via the adjustment of energy supply of macronutrients and the addition of microelement. The specific full-nutritional powder, emulsion, and functional fat emulsion for respiratory system diseases were designed via research and optimization of raw material screening and process, which should be applied strongly for nutritional treatment and life support after the epidemic.