This research probes into relevant factors of the clinical nurses to the attitude toward death and influence death mainly, and to compare the difference of attitudes toward death between the general ward and ICU. Research object is a nursing staff of one medical center, make up one’s mind to take a sample and amount to 172 people. The research approach adopts the structural formula questionnaire, including personal background and death attitude indicator. Carry on statistical analysis with SPSS. Finally significant finding in this research are summarized as follows:(1)General attitude toward death of nurses are positive. (2) Nurses working at general ward had higher scores than nurses working at ICU in "death acceptance" (3) In the personal background, the higher the education degree is, the person who has religious belief, and is exposed to the more one of patient’s death experience , has accepted the curriculum related to death, the death attitude is turning towards positive . Reference of making use of this result of study to form and continuing educating as the nursing speciality.