Coronavirus (COVID-19) disease has spread to the whole world rapidly since its outbreak in China in 2019. Because COVID-19 is mainly transmitted through droplets and still no specific drugs are effective for the disease, surgical face masks have become the most practical protective tools. Therefore, panic buys and a shortage of surgical face masks occurred after the outbreak. Although equity is the most fundamental requirement of the principle of distributive justice, in practice, it is difficult to meet the requirement of all people. Thus, the principle of substantial justice is used to establish the priority of resource distribution. Different theories emphasize different values and pursue different goals. How to integrate suitable principles and methods is a great challenge for either clinical health workers or policymakers. This article attempts to explore the ethical principles of fair distribution of medical resources and potential problems to confront.