<p>In recent years, the complexity of viral infections has escalated, leading to a steady rise in the number of patients suffering from viral pneumonia. Both innate and adaptive immune cells play a crucial role in the development and clinical presentation of this condition. Viruses not only initiate the antiviral immune response within the human body but also provoke uncontrolled inflammatory reactions. Severe viral infections are often marked by a “cytokine storm,” characterized by an excessive release of proinflammatory cytokines. This cytokine storm can lead to abnormalities in immune cells, particularly neutrophils and macrophages, as well as dysfunction in lymphocytes. Such disruptions caused by respiratory viruses may result in respiratory failure, significant multi-organ dysfunction, and sepsis. Therefore, understanding the pathogenic mechanisms through which respiratory viral infections impact immune cells is crucial for guiding clinical treatment and prognosis. Furthermore, effectively modulating immune cell responses in virus-infected hosts—by enhancing antiviral immunity and mitigating systemic inflammation—may be essential for treating viral pneumonia. This review highlights the roles of various immune cells in viral pneumonia and explores the mechanisms by which viral infections induce immune cell abnormalities, offering insights for future clinical strategies and improving prognosis for respiratory viral infections.</p>