The impact of advanced medical technologies on society and the complicated relationships between patients and caregivers have increased the ethical issues in medical society, and therefore made clinical nursing work more challenging. To encourage nurses and implement the ethical education practically, the ethical issues that nurses encounter in clinical practices should be explored. The items of a questionnaire were derived from the qualitative research data. After the satisfactory tests including item analysis was done, the questionnaire was then used as a tool to give the survey among the nurses of Mid-Taiwan area. The findings of the survey were discussed with some recommendations are provided for the next stage development of an ethical issue scale.