Purpose: This study aimed to identify the view of life and death among ICU nurses and to analyze the problems related to end-of-life care in the current ICUs. Methods: A descriptive study design was used. The participants were 975 nurses working in the intensive care units of 16 general hospitals. Using a descriptive survey design, data were collected from August to December in 2016 and were analyzed using descriptive statistics, t-test, ANOVA, correlation analysis, and multiple regression analysis. Results: As a result of a correlation analysis of the data, Death perception had a significant positive correlation with EOL of nursing attitudes(r=.100, p=.002), and negative correlation with EOL stress care(r=-.221, p=<.001). The regression model explained for individual characteristics in the model, age(β=.126, p<.001) and death perception(β=.182, p<.001), Satisfaction of the EOL care(β=.173, p<.001), Healing training needs on the EOL(β=-.144, p<.001) were the most influential factors for EOL stress. Conclusion: Results reveal that ICU nurses have a moderate level of EOL stress, and that individual, age, death perception, Satisfaction of the EOL care, Healing traning needs on the EOL relevant in ICU nurses’ EOL stress. Programs or interventions to reduce EOL stress and to should be developed taking into account these multidimensional factors.