Introduction: This study aimed to review the theoretical background, assessment strategies, and therapeutic interventions for dysphagia in the intensive care unit (ICU) to provide foundational knowledge for clinical swallowing rehabilitation. Results: ICU-acquired dysphagia is common among critically ill patients owing to a range of pathophysiological and treatment-related factors. It is associated with serious complications, such as aspiration pneumonia, prolonged endotracheal intubation, tracheostomy, and extended ICU stay. Therefore, early diagnosis, a structured assessment, and proactive rehabilitation are essential. The assessment methods are classified into screening, diagnostic, and comprehensive clinical tools. The screening tools included the GUSS-ICU, Yale Swallow Protocol, mV-VST, and WST. Diagnostic methods included VFSS and FEES. Comprehensive clinical assessments included the MASA, M-MASA, and DDS. Intervention approaches are tailored based on the patient's level of consciousness and functional capacity, incorporating compensatory strategies, such as postural adjustments and therapeutic techniques, including oral sensory stimulation, Oral-Motor Facilitation Technique, and task-specific swallowing training. Conclusion: A systematic stepwise rehabilitation approach involving multidisciplinary collaboration and clinical expertise is crucial for the effective management of dysphagia in the ICU.