The purpose of this study is to identify the recent attitude of nurses toward euthanasia. and to provide necessary basic information for on-the-job-training and student education. The subject of this study are 521 nurses working in the hospital attached to university in Seoul. to whom I distributed questionnaires which were made on the basis of the instrument of Tordella & Neutens. from 21. July. 2000 to 27. July. 2000. The collected data were statistically examined through SPSS program and were analysed through Frequency. Means. Factor Analysis. T-test. and ANOVA. The study results are as follows: 1. General characteristics of nurses are in age of average 26.9. in education of junior college graduate $83.7\%$. in both parent alive $85.2\%$. in marital status of single $77.5\%$. in religion of christianity $34.8\%$ against non-religion 38.3%. The term of employment is average 52.7 months and are in various post. The experience of family dying $46.3\%$ and of terminal care $56.8\%;and;82.5\%$ are information oriented to euthanasia. 2. The attitude toward euthanasia reveals 3.40 score in average. and is significant in relation to religion among general characteristics (p<.000). 3. Passive euthanasia reveals 2.48 score in average with significance in religion(p<.000), and duty post (p<.046). Natural euthanasia is 4.09 score which is in most characteristics positive direction with significance in information oriented group. Indirect euthanasia reveals 2.98 score and are significant in various group of age (p<.004). both parents alive (p<.005), marital status (p<.000). term of employment (p<.022), duty post (p<.005), and family dying(p<.028). Family commitment is 3.51 score with significance in both parents alive (p<.023) and term of employment (p<.020). Clear definition of euthanasia and analysis of its effects need to be studied in order to improve proper courses of nursing patients with terminal illness.