This is a study of the nurse's attitude toward the elderly and the related factors. The nurse's age, educational background, working period, training courses and experience of caring for the elderly are the variables which influence the attitude toward the elderly. The samples of the study include two groups, R.N.s and nursing students. The results indicated that the nursing students' willingness to care for the elderly was greater than that of the R.N.s Both groups stereotyped the elderly. Poor communication between nurses and patients, cognitive defects in the elderly, the heavy workload for nurses and the insufficient support system of the family are the main problems in caring for the elderly.