This study was designed to identify nursing students' attitudes toward life through a Q-methodology. A Q-sample was formed through a review of the literature and interviews(n=160). The final Q-sample consisted of 37 statements out of an initial 100 statements after consultation with an expert panel and pilot testing. The P-sample consisted of 14 university nursing students and 27 junior college nursing students, which was selected by convenience sampling method. Data were analyzed by the Q-analysis method. The correlation between type 2 and type 3 was relatively high (r=0.539) ; that between type 1 and type 3 was lowest(r=0.014). The first type of attitude was the "rational utilitarian" type. Students in this type valued life relative to the quality of life. They agreed with euthanasia and artificial abortion if the quality of life was threatened. The criteria for their judgement were scientific knowledge and rationality. The second type of attitude was the "Christian deontologic" type. These students appreciated the sanctity of life according to Christian dogma. They disagreed with euthanasia and artificial abortion. And they disagreed strongly that life should be created by scientific development, because only God creates life. The third type of attitude was the "unconditional deontologic" type. These students agreed with the sanctity of life, not from Christian belief but from belief in the sanctity of life. The final type of attitude was the "prima facie(conditional) deonologic" type. These students appreciated the value of life and humanity. They expressed concern for others' life and suffering. They do not want to afflict others with their own miseries. This group showed a dual value system toward themselves and others. So they experience conflict between their concern for their own and others' conditions. These nursing students' values may have been influenced by their clinical experience in hospitals and other nursing fields. Through this study, we may realize the importance of education in nursing ethics for discussion of ethical conflicts and to support ethical nursing practice.