The objective of this research is to study and compare the perceptions of the quality of care between the nurses and the patients with ventilators. Questionnaires were used in this research. Sixty hospitalized and conscious patients who were in respiratory care and sixty nurses well experienced in respiratory care were results were conveniently sampled. The as follows: 1.Patients and nurses did not have significant differences in their perceptions of the importance of four care needs - communication, psychological/emotional support, physical care, and others. However, there were significant differences in answers for 8 out of 39 questions. 2.Both patients and nurses ranked the order of priority in care needs with the following sequence: physical care, communication, psychological/emotional support, and other needs. 3.Patients' and nurses' perceptions of the care performance regarding the four care needs - communication, psychological/emotional support, physical care and other needs - were significantly different. Among 39 questions, there were significant differences in answers to 24 questions by patients and nurses. 4.In general, the nurses believed they took care of the patients' needs more frequently than that the patients felt they had received. 5.The nurses believed the most frequent service care was to inform patients of sputum suction. Patients also rank " nurses will inform me of sputum suction in advance " as the most served care.