Purpose: The purpose of this study was to investigate the relationships between variables of spiritual well-being, self esteem and attitude to death among nursing students. Method: The subjects of this study were 259 college students. The data was collected through interviews using a structured questionnaire from September 25 to October 2, 2008. The data were analysed in frequency, percentage, means, and the pearson correlation coefficients utilizing the SPSS computer program. Results: The mean scores of the spiritual well-being, self esteem, and attitude to death were 52.62 (SD=9.24), 29.61 (SD=4.75), and 52.42 (SD=8.88) respectively. There were significant positive correlations between the spiritual well-being and self esteem (r=.543, p=.000). Conclusion: The study results show that spiritual well-being and self esteem were a bit positively correlated.