The universe has its order of yang and yin : all creation are continuously generated, grow and die, which is the results of the harmonious operation by yang and yin. Among all creation, the human is one of the samjae(three bases of the world, which are heaved earth, and man) and he is from the combined sukhi(a superior khi) of yang and yin. And human life itself is basically a condensed jonghyul (life blood) and at the same time it is only a transient joining of sadae(the four elements of earth, air, fire and water). Yang and yin, the two axes of the world, therefore. are the most crucial and fundamental concept to explain the generation and extinction of alt creation, to understand people in time and space. to find out the reality of human life as an organism, and, at last, to observe the state of human health. If so, what is the most essential idea in yang and yinulcorner It is taegeuk(chungkhi) or tao(of one yang and one yin). If the property of heaven and earth is kongon, taegeuk is a khi and tao a principle. And it can be said that a human body is merely a union of hyung and khi, that human life is an essence of sambo, jeongkhishin, that human health is a harmoninzed coordination of yang and yin because it is from the combined sukhi of yang and yin. Hyung. a vessel for sambo, jeongkhishin, is at the bottom and shin is on the top : the personality and the disposition of individuals differ according to their working. Thus. on the basis of the above discussion. the following can be offered as some suggestions for Korean Nursing Theory. Though human beings are part of Nature, they are the most eminent microcosm among all creation. So, as a subjet for nursing, a person should be understood with khijok kyoryu rather than with logical thinking, then mutual trust between the patient and the nurse can be established. The health of a person depends on the harmony of yang and yin. To be healthy, a person should consider harmonization with Nature(including his surroundings) as well as a balanced human relationships in society. Moreover, it is crucial for each person to obtain hoshim as a method of mind control rather than to only treat the symptoms of disease.