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The allocation of scarce medical resources during a pandemic is one of the most challenging medical doctors' decisions. Although these decisions are based on the best medical knowledge and lege artis practice, they are inextricably intertwined with ethical and prudential (related to the patients' well-being) values. This article stresses the importance of ethical decision making during the whole process of allocation. First, it sets out to lay down a set of moral principles governing the allocation of scarce resources (mechanical ventil