In order to provide quality care and professional services, the capital expenditure in nursing workforce is crucial to a hospital. However, an existing high turn over rate and shortage of nursing staff negatively impact the quality of care and services in healthcare. In this article, a framework, established based on the human capital theory, was utilized to examine the characteristics of the nursing workforce and its value and uniqueness. Suggestions were made to form, select, and maintain the nursing workforce's high value and high uniqueness. An organization should transform limited resources into the core force forming the value of the organization, such as the capital expenditure of nursing workforce. With in vested resources, the value and uniqueness of the nursing workforce will be exhibited. The development of nursing professions and the promotion of nursing performance will be expected to facilitate the organization's performance.