Purpose: The purpose of this study was to compare the perceived importance and the perceived caring of nursing needs among oncology nurses, patients with non-terminal cancer and patients with terminal cancer. Method: A total of 83 oncology nurses, 56 patients with non-terminal cancer and 39 patients with terminal cancer served as subjects. Data was collected based on the 4-point Likert scale using a self-administered questionnaire from Mar. to Sept. 2004. Finally, data was analyzed using mean, SD, paired-test,. and ANOVA. Results: The score of the perceived importance of nursing needs was higher than that of the perceived performance of nursing needs in all three groups. There was also a difference in the degree of perceived performance of nursing needs among the three groups. In contrast, there was no difference in the total score of the perceived importance of nursing needs among the three groups, unlike the importance of informational and physical needs as a subgroup of perceived importance, where a difference was noted. Conclusions: Strategies should be developed to narrow down these gaps between nurses and patients. In particular, informational and educational programs should be designed for patients with terminal cancer.