INTRODUCTION: The COVID-19 pandemic has necessitated revisiting the matter of allocating scarce healthcare resources. During pandemics and natural disasters, applying certain allocation methods is inevitable due to an uncontrollable surge in the need for scarce resources, and those methods should distribute potential benefits and burdens according to the principle of justice. This article briefly studies four allocation models and proposes a new approach to maximize total benefits with social and ethical acceptability, equality, and equitability. For accomplishing that goal, the Acceptability, (...) Equality, and Equity (AEE) model recommends six principles, atransparency and equal treatment, b- objective assessment and supervision, c- sustaining ongoing treatments, d- priority to individuals performing crucial tasks, e- scoring system, and f- lottery for individuals with the same conditions. The AEE model suggests allocating scarce resources not only based on medical facts but also social and ethical considerations, such as sustaining ongoing medical procedures for patients who are undergoing medical treatment and winning public support through transparent, objective, and fair implications. METHODS: - RESULTS: - DISCUSSION AND CONCLUSION: -. (shrink)