Caring is being rediscovered as a central and unifying concept of the nursing. Traditionally, nursing profession has emphasized spirit and activities of caring. But there is little efforts to study the caring phenomena scientifically and systematically in nursing, and then the concept of caring is still remained unclear and ambiguous. Changes of social, and health care environment are threatening the philosophy and practice of caring, so it is urgent to identify caring more scientifically and to rediscover the nature of nursing discipline. Knowledge of the caring is essential component for the development of nursing as a science and a profession. The first thing to study a concept is thought to be the analysis of the concept. So in this study, concept analysis of caring was perfomed to clarify the concept of caring as a basis for the study of caring afterward. The approach used for the concept analysis of caring was the approach presented by Walker and Avant. The defining (or critical) attributes of caring identified in this study were (1) a series of activities for helping others, (2) concern and devotion, (3) interpersonal relationship, and (4) scientific and systematic process. The identified antecedents of caring were (1) awareness of other's needs for help, and (2) moral and cognitive motivation for helping others. The identified consequences of caing were (1) healing, (2) satisfaction, and (3) growth. And the consequences of caring were revealed to both of the care giver and the care receiver. The empirical referents of caring could be the behaviors of interpersonal relationship through scientific and systematic process with concern and devotion for others.