Purpose: This study aimed to examine the level of death anxiety, attitudes toward dignified death and withdrawal of lifesustaining treatment (WLST), and to analyze factors that influence these perspectives on WLST among nursing students. Methods: 141 nursing students were selected from five universities in C city as study participants. Data were collected from May to July 2019 and analyzed using unpaired t-test, one-way ANOVA, Pearson s correlation coefficient and stepwise multiple regression analysis with IBM SPSS Statistics 23.0 (IBM Corp., Armonk, NY). Results: Nursing students who experienced WLST among family, friends and acquaintances had significantly positive attitude toward WLST than students who did not (t=2.62, p =.010). Attitude toward dignified death was positively correlated with attitude toward WLST (r=.26, p =.002) and death anxiety (r=.18, p =.038). Factors that influenced perspectives on WLST were attitude toward dignified death (=.26, p =.001) and experience of WLST (=.25, p =.002). The combined explanatory power of the two factors was 12% (F=7.08, p <.001). Conclusion: The right
 attitude towards withdrawal of life-sustaining treatment are essential ethical values for nursing students. These results suggest the inclusion of thanatology and enhanced ethical education on life and death in the nursing curriculum.