One of the most difficult things for social workers to practice social welfare is when they encounter ethics dilemmas. Among ethics dilemmas many social workers face, a non-sexual dual relationship is difficult to resolve. The reasons are that 1) there is no explicit regulation on non-sexual dual relationships in the ethical code of the Korean Social Workers`` Association and the ethical code of the US Social Workers`` Association and 2) there is no agreement between scholars. Thus, the establishment of ethical code to solve non-sexual dual relationships is required together with in-depth study. But, reality is different. While there are diverse opinions on non-sexual dual relationships in the USA, few studies have been conducted in Korea. Furthermore, there is less studies reflecting the Korean value. Considering the fact that ethical regulation is valid only if it reflects social value, the principles of non-sexual dual relationships reflecting the Korean value should be suggested.