The purpose of this study was to investigate the ethical values of senior students in nursing (N＝111) and in medicine(N＝82). The data were collected through self-reported questionnaires in April, 1999. Categories for classifying used in the content analysis of the responses were : (1) human life (2) patient relationship (3) task relationship and (4) co-worker relationship. The results of the study are as follows ; 1) The ethical values of students in nursing and medicine were in the direction of utilitarian in the area of human life. The ethical values of students in nursing and medicine were in the direction of a deontological position in the area of patient relationship. The mean score for students in nursing was significantly higher than for those in medicine(P＜0.01) The ethical values of students in nursing and medicine was in the direction of utilitarian in the area of task relationship. The mean score for students in medicine was significantly lower than that of students in nursing(P＜0.01). The ethical values of students in nursing and medicine was definitely in the direction of a deontological position in co-worker. The mean score for students in nursing was significantly higher than that of students medicine (P＜0.05). 2) A positive correlation was found between the area of human life and patient relationship(P＜0.05), patient and task relationship(P＜0.01), and task and co-worker relationship(P＜0.05) for students in nursing. On the other hand, the area of human life was positively correlated with patient, task and co-worker relationship area(P＜0.05) for students in medicine. The area of patient relationship was also positively correlated with co -worker relationship for the students in medicine(P＜0.01). 3) The ethical values of students in nursing were related to demographic characteristics ; degree of participation in religion(P＜0.01)and degree of recognition of an ethical codes(P＜0.05), on the other hand, the ethical values of students in medicine showed no significant differences according to demogrephic variables.