The purpose of this study is to identify if there is difference in the attitude toward the elderly and the elderly patients among nursing students and nurses. Data were collected between August 1 and November 30, 2012 by using a structured questionnaire and the participants of this study were 423 nursing students in 6 universities and 244 nurses in 5 hospitals. The nursing students and nurses had more negative attitudes toward elderly patients than the elderly. There was difference in attitudes toward elderly patients according to grade, whether to take gerontological nursing course, the level of interest in the Aged, and whether to have experience in living with the old in the past among nursing students. There was difference in attitudes toward elderly patients according to the quality of volunteer service experience among nurses. In order to identify the attitudes accurately in nursing studies or education related to the elderly, the process to classify and define the objects of attitudes in details should be administered first.