Now-a-days, children used to suffer recurrently with cold, bronchitis & other respiratory infections one after another in spite of all care, management & treatment. It may be because of improper care / treatment, weakened immune system and pollution factors. The persistent / recurring nature of bronchitis needs to be carefully analysed and treated. In Acute Bronchitis, COUGH is actually a Natural Reflex Expulsive Defense mechanism of the body, for clearing excess secretions or mucous or inhaled irritants or toxins or foreign substance in the respiratory tract. Coughing protects the respiratory system by clearing or cleaning it voluntarily or involuntarily. As long as cough is helpful in getting rid off infectious material, it needs to be considered as “THERAPEUTIC”. But, Most of parents think that “Cough is the problem” & “cough syrups are the solution. They all want to arrest the Cough immediately. This study indicates “Cough is an ALARM in acute bronchitis which should not be just turned it off with cough syrups, Instead need attention and proper treatment”.