Purpose: This study was done to examine the incidence of pressure ulcers and associated factors, by inspecting the skin of newborn babies in a newborn unit or newborn intensive care unit (NICU). Methods: The participants were 101 newborn babies in either a newborn unit or NICU in D general hospital. The incidence of pressure ulcer was measured using the skin inspection tool for pressure ulcer, suggested by Agency for Health Care Policy and Research. Results: Incidence rate of pressure ulcer was 19.8%, and 80% of the newborns with pressure ulcers were premature babies. The commonest region of onset was the ear (36.8%), followed by the foot (31.6%), occipital region (15.8%) and knee (15.8%). Those are the regions related to external medical devices like nasal Continuous Positive Airway Pressure and Pulse Oximetry. Factors related to pressure ulcers were gestational period of 37 weeks or less, hospitalization for 7 days or more, birth weight under 2,500 g and a low level of serum albumin. Conclusion: The results of the study show that the skin and underlying tissues of premature infants is at risk for pressure-related skin breakdown. As most pressure ulcers are caused by medical devices, nursing interventions are required to prevent further aggravation of the lesions.