A cross-sectional study was conducted to investigate the correlation between spiritual care ability and spiritual attitudes among intensive care unit nurses. A convenience sampling method was used to conduct a questionnaire survey on the nursing staff of the intensive care unit of a northern hospital. The research tool included three parts: (1) demographic information; (2) spiritual care attitude scale; (3) spiritual care ability scale. The average age of the research subjects is 31.7 years old, and the average working experience is 5.5 years; there are 105 valid questionnaires (response rate 95%); the overall average of the nursing staff spiritual attitude scale is (Mean=3.67; SD=0.91), and the top three are Caring for and accompanying patients is an important spiritual nursing activity (Mean=3.83, SD=0.69). Secondly, good communication skills are a basic requirement for nurses to provide spiritual care for patients (Mean=3.8; SD=0.61). When the patient's condition worsens usually have more spiritual needs (Mean=3.77; SD=0.85)). The overall average of the spiritual care ability self-evaluation scale is (Mean=3.44, SD=0.21). The top three are, in order, I think spiritual care is an important component of whole-person care (Mean=3.73, SD=0.82), I think Spiritual comfort is an important part of health promotion (Mean=3.63, SD=0.66), I care about the spiritual health of patients (Mean=3.5, SD=0.77), and the spiritual care attitude of nursing staff is positively correlated with spiritual care ability (r=0.723, P<.00). The results of this study can be used as a reference for spiritual care by clinical nurses in the future.