This paper presents the fundamentals; criteria; and mechanical, electrical, and electronic aspects required to properly operate and control emerging mechanical ventilators. We present the basis for their design and manufacture as a contribution to implementing this type of equipment at low cost for intensive care units. In particular, we describe the materials and the mechanical, electrical, and electronic aspects used to implement the SURKAN mechanical ventilator, which was developed in Ecuador during the COVID-19 pandemic for some health centers in the country. The proposed mechanical ventilator provides a functional and reliable design that can be considered a reference for future developments and new implementations.