Purpose: The purpose of this study is to identify the factors influencing the death attitude of nursing students. Methods: A survey was administered to 350 nursing students in two university located in D city, Korea. data were collected for 40 days from August 1 to September 10, 2015 by using self-report questionnaires. Collected data were treated with the IBM (SPSS) Program 21.0 program for frequency and percentage, mean and standard deviation, ANOVA, $Scheff\acute{e}$, Pearson's correlation coefficient, and multiple regression analysis. Results: As for mean points in the subareas of death attitude, the nursing students scored a mean of $5.4{\pm}0.8$ in neutral acceptance, $4.1{\pm}1.1$ in fear of death, $3.5{\pm}1.2$ in approach acceptance, $2.9{\pm}1.3$ in death avoidance, and $2.8{\pm}1.4$ in escape acceptance. The factors influencing the death attitude of nursing students was most influenced by self esteem, social support, spiritual wellbeing, and life satisfaction. Conclusion: The importance of this study is that the influencing factors such as self esteem, social support, spiritual wellbeing, and life satisfaction were identified. These influencing factors should be considered the program development for nursing students to improve the positive attitude of death.