The purpose of this study was to explore the spiritual needs and related factors among nursing teachers and graduating nursing students in 1997 in a institute of technology in central Taiwan. The Spiritual Needs Scale (SNC) ,which was developed by the researchers,was used to assess the spiritual needs of nursing teachers and students. Four hundred structured questionnaires were sent out with a return rate of 98.25% (N=393). The major findings of this study were as follows: (1) Most of the nursing teachers and students (>53.8%) had the problems of spiritual needs. They also hope some professional spiritual curriculum or organizations be set for assisting to achieve their spiritual satisfaction and promote the ability in caring patients' spiritual health.(2) Most of the nursing teachers and students (>93.5%) had no experience in caring patients' spiritual health. The cause was that they completely had no idea how to do it, but they thought this was very important to care the patients' spiritual health.(3) Nursing teachers and students got more spiritual satisfaction by "praying"、 "having the belief materials"、 "one's faith to do what's right " and " having faith to Supreme Being and feeling to have the Supreme Beings' love. (4) The spiritual needs of nursing teachers and students was significantly related to their religions beliefs、 love and belongingness ' the meaning of living and, dying, and life goals. The results of this study have provided sereval important implications for g education, as well as directions for furture studies.