Research Objective: The purpose of this study was to investigate the current status and the related factors associated with the implementation of medical decision toward ”Do Not Resuscitate (DNR)” among clinical nurses of a regional teaching hospital. Material and Method: This study adopted a cross-sectional correlation study design. The study instrument was a structured questionnaire. A total of 314 questionnaires were distributed, and 250 effective questionnaires returned. The collected data were analyzed by the descriptive statistics and multiple logistic regression analysis with forward selection. Results: The results revealed that those nurses who were more years of work experience, elder, served at emergency room and at intensive care unit, ever hospice educated, ever death educated, and experienced relative's DNR were more likely to the execution of DNR. Conclusion: Although nurses are more in the auxiliary role in health care environment, the implementation of DNR is a practical nursing experience, via multi-disciplinary education programs, such as sharing experience of case nursing, role rehearsal, and cross-team working approach would promote clinical nurses the capability of executing DNR.