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Background: In recent years, due to the remarkable advances in medical science and the long-term livelihood of patients, a new concept of death has become important. These advances have changed the concept of death for people, doctors and nurses. The suffering of patients, on the one hand, and the heavy cost of treatment imposed upon patients or families, on the other hand, raise the issue of euthanasia. The purpose of this study was to determine the attitudes of nurses and patients towards euthanasia. Methodology: This study was descriptive-analytic in the second half of 1394 and to compare and compare the attitude of nurses and patients in relation to the euthanasia. Data were analyzed using SPSS software and descriptive and inferential statistical methods. Results: The mean score of nurses' attitudes toward euthanasia was 54.89. So that 146 nurses had attitude score less than 60. Therefore, most nurses had a negative attitude toward euthanasia and did not agree with it. Also, in the group of patients, the mean score of attitude is 56.49, so that 131 patients had an attitude score of less than 60, which indicates that the group is opposed to euthanasia. Conclusion: Comparison of scores in the patients' and nurses' groups suggests that the nurses' group is opposed to the category of euthanasia.