Objective To investigate the relationship between the changes of pulmonary function and the levels of Eosinophils (EOS) and Immunoglobulin (IgE) in peripheral blood during acute attack of bronchial asthma in children. Methods 95 children with acute attack of bronchial asthma admitted to the Department of Pediatrics of our hospital from September 2022 to July 2024 were included in the observation group. Another 87 cases of bronchial asthma in remission period in our hospital were selected as control group. Pulmonary function [Forced vital capacity (FVC), Forced Expiratory Volume in the first second (FEV1), Peak expiratory flow (PEF)]. Serum EOS and IgE levels were detected and compared between the two groups. Pearson correlation was used to analyze the correlation between the above pulmonary function indexes and EOS and IgE levels. Results The levels of FVC, FEV1 and PEF in the observation group were significantly lower than those in the control group (P<0.05). The levels of EOS and IgE in observation group were significantly higher than those in control group (P<0.05). Pearson correlation analysis showed that FVC, FEV1 and PEF were negatively correlated with EOS and IgE (P<0.05). Conclusion Serum EOS and IgE can be used to evaluate the pulmonary function of children with acute bronchial asthma, and the changes of their levels can provide valuable reference for clinical treatment.