This study aimed to understand the ethical dilemmas nurses encountered in patient care situations where Do-Not-Resuscitate (DNR) order was made. Focus group interviews were conducted to capture the nurses' experience. A total of 11 nurses voluntarily participated in the interviews in 14 sessions, with five to ten nurses attending each session. The nurses were encouraged to share their own clinical encounters upon reading the relevant ethical cases described in the book entitled Philosopher in the Hospital. The interviews were audio-recorded and transcribed verbatim for qualitative analysis using constant comparative method. Emergent themes were categorized into family concerns and health professional concerns. The family concerns revolved around issues of misconception in relation to the meaning of DNR order, and the conflict between forgoing or continuing resuscitative measures. For the health professionals, some brought their unreflective personal standpoints to the patient care situation, and some were uncertain about who should be accountable in the DNR decision-making. Confusion arose regarding the use of evasive wording and the optimal time for information disclosure.