This article discusses a case of non-cardiogenic acute pulmonary edema related to intravenous heroin overdose during emergency resuscitation while this case stayed in the emergency department and emergency ICU. Author assessed the case using Gordon's functional evaluation. The result showed this case ran high risk of injury, gas exchange, high risk of infection and anxiety. From the beginning of nursing care process, the author helped the case and his family to overcome the stress of illness. In the end the author earned the trust and planned the home care for the future.