The study aims to probe the relationship and the influence between spiritual health and death attitude on medical volunteers. The people who volunteered in nine local hospitals in Chiayi area were the study targets that were the population. 350 questionnaries, which were analyzed by utilizing the scale of Spiritual Health and Death Attitude that was modified by the researcher, were completed. The research conducted statistical analysis by applying Pearson correlation analysis and Structural equation model (SEM) analysis. The research discovered that spiritual health was significantly negative correlation with fear of death and anxiety of death, but it was significantly positive correlation with neutral acceptance. The overall concept of spiritual health can predict effectively the concept of escaping tendency and neutral acceptance tendency in death attitude by Structural equation model (SEM).