本研究主要探討臨床護理人員對死亡之態度及其影響死亡態度之相關因素，並比較一般病房與加護病房護理人員對死亡態度之差異。研究對象為某醫學中心之護理人員，立意取樣共172人。研究方法採結構式問卷，包括個人背景、死亡量表。以SPSS進行統計分析。結果發現（1）護理人員的死亡態度整體而言是偏向正向的態度。（2）一般病房護理人員「接受死亡」的態度量表得分高於加護病房護理人員，且有顯著差異。（3）個人背景中，教育程度愈高，有宗教信仰者，以及接觸病人死亡經驗愈多者，接受過死亡教育課程者，死亡態度愈正向。藉此研究結果作為護理專業養成以及繼續教育之參考。

This research probes into relevant factors of the clinical nurses to the attitude toward death and influence death mainly, and to compare the difference of attitudes toward death between the general ward and ICU. Research object is a nursing staff of one medical center, make up one's mind to take a sample and amount to 172 people. The research approach adopts the structural formula questionnaire, including personal background and death attitude indicator. Carry on statistical analysis with SPSS. Finally significant finding in this research are summarized as follows: (1) general attitude toward death of nurses are positive. (2) nurses working at general ward had higher scores than nurses working at ICU in "death acceptance" (3) In the personal background, the higher the education degree is, the person who has religious belief, and is exposed to the more one of patient's death experience, has accepted the curriculum related to death, the death attitude is turning towards positive. Reference of making use of this result of study to form and continuing educating as the nursing speciality.