The objective of this is to study the knoledge, attitude and its relate d factors toward the dying patient among nurses. A purposive sample consisting of 240 nurses who have had experiences caring for dying patients were recruited. A structured qeuestionnaire was used to collect the data. The results are analyzed and summarized as follows: 1.About sixty precent of the nurses have taken the courses for caring for dying patients. 2.There is an insufficient knowledge among nurses about caring for the dying patiennt, and the average scroe is only 56 on a 100 point scale. 3.The most frequently cited caring attitude toward dying patients is their physical needs (76.8%).The other needs are social (74.3%) and psychological needs (70.1%), respectively. 4.The negative feelings that the nurses have usually experienced are powerlessness and depression. 4.The negative feelings that the nurses have usually experienced are powerlessness and depression. 5.More than four fifth of the nurses expressed that they do not like the dying patient dies on their duty. 6.The nurses who have taken the courses for caring for the dying patient have a more positive caring attitude. 7.More experienced nurses have a more positive attitude toward caring for dying patient. 8.Nurses having a positive attitude on death, are most likely to care for patients psychological needs.