The purpose of this study was to provide a basic data for the establishment of attitude on death, perception on hospice and attitude of DNR by nursing students. The survey was performed with 214 nursing students in Busan. The data was collected by questionnaires and were analyzed using SPSS/win 21.0 program. The period of data collection was from June 1, 2013 to June 15, 2013. The mean scores of attitude on death, perception on hospice and attitude of DNR were 2.63, 3.30 and 3.83 point. The attitude of DNR of the nursing students was significantly different according to the grade and satisfaction of major. The attitude of DNR showed the significant positive relationship with attitude on death and perception on hospice. Attitude on death and perception on hospice accounted for 16.8% of variance in attitude of DNR. Finding of this study is necessary to develop nursing understanding for the attitude of DNR by considering attitude on death and perception on hospice.