The Study was carried out for the purpose of investigating the degree of perception in nursing activities. The data of this study were collected by self-reported questionnaire composed of 5 point rating scale measure the ideal level and the performance level of nurses activity. For the analysis of the data, percentage, MANOVA and ANOVA were 231 nurses in 3 general hospitals in Taegu. Data was administrated from October 4 through 14, 1994. The results were as follow : 1. The average mean score for the ideal level was 4.19 with a maximum possible score 5points. The highest mean score was Infection Controll and the lowest mean score was nutrition The average mean score for the performance level was 3.75, the highest mean score was fluid and electrolyte, the lowest mean score was nutrition. In the desirable nursing pergormance, Education was found the highest response above charge nurse, Medication was found the highest response above General nurse, environment was found the highest response above aide. 2. In the analysis of the relationship between the ideal level and th performance level, significant defference was found in age, position, career, marital status, occupation satisfaction, Nursing unit, parent. 3. In the analysis of the relationship between the ideal level and the performance level and the general characteristics, significant difference was found in marital status in the ideal level of direct nursing care, significant difference was found in age, position, marital status, nursing unit in the ideal level of indirect nursing care, significant difference was found in age, position, career, marital status, occupation satisfaction, nursing unit in the performance level of direct nursing care. significant difference was found in age (25-29) and above 30 career(4-7 and 7), occupation satisfaction(good and moderate, good and poor) in scheffe test of the performance level of direct nursing care.