The annual statistical analysis data of Plastic Surgery in Taichung V.G.H. (1994) showed that the costs of pressure sores treatment ranged from NT $ 8,000 to 70, 000 per ulcer. This is not cost-effective, especially under the National Health Insurance policy. The purposes of the study are to understand how prevalent pressure sores are, what are possible factors in the development pressure sores, and what the indicators of potential risk for developing pressure sores are A cross section study was designed to collect data from In- patients on October, 14 in 1995 .A total of 303 cases including 63 cases for pressure sore group and 240 cases for non pressure sore group were studied. The data include patient's charts, nursing records, inspections, and survey questionnaires. The results of the study showed that: 1. The In-patient pressure sore prevalence is 7.53% 2. The significant clinical factors given the highest prevalence of pressure sores in patients are Nurologic diseases, a nutritional status links Albumin, Hgb. deficiency, patients with pressure sores are dependent on daily activity self-care ability deficiency 3. The pressure sore indicator score identified as being at some level of risk is 14 or less.