The present study in the view of humanistic psychology was attempted to seek the purpose of study, the relationship between nurses′working efficiency that measured by an observational working efficiency scale and their subjective perception. "Perceptual orientation scale"(Choy, Chung Hoon 1971) was administered to 100 nurses during the Period of May to July 1972, and the relationship with their ratings by their supervising head nurses. Educational background, ages, and their lengths of caller were compared with their subjective perceptions. All the relationship were calculated by the method of chi-squares and correlational coefficients. The results of this study are summarized as follow: 1. There is no significant relationship between nurses′subjective perceptions and their working ratings. 2. There is significant relationship between nurses′subjective perceptions and their educational backgrounds. 3. There is no significant relationship between nurses′subjective perceptions and their lengths of career. 4. There is no significant relationship between nurses′subjective perceptions and their ages. The results of the present study are interpreted to the sampled research group of this study and are not to be extended to any other groups.