Purpose: The purpose of study was to compare perceived nursing needs between patients having spinal surgery and the nurses caring for them. Method: The participants were from three general hospitals, 71 patients who were having spinal surgery and 63 nurses. Data were collected from September 18 to November 17, 2006. Frequencies, mean, and t-test with the SPSS PC 14.0 program were used to analyze the collected data. Results: The score for perceived nursing needs during pre-op care was significantly different between the patients and nurses (t=-2.515, p=.013). The perceived nursing needs did not show significant differences in scores of perceived nursing needs at post-op or discharge. Conclusion: The results provide primary data to improve the quality of nursing care, plan, and implement appropriate nursing care for patients undergoing spinal surgery.