Objective: This study was conducted descriptively to determine the effect of ethical sensitivity levels of intensive care nurses on their attitudes towards death and to examine the influencing factors. Material and Methods: This study was carried out with the participation of 171 intensive care nurses between March 2017 and July 2017 in 4 hospitals affiliated to the Health Directorate in Samsun city center. The data were collected using the nurses’ characteristics form prepared by the researcher, the “Moral Sensitivity Questionnaire (MSQ)” and the “Death Attitudes Profile (DAP)”. The data were evaluated using frequency, mean, standard deviation, the Mann-Whitney U test, Kruskal- Wallis test, independent samples t-test, one-way analysis of variance and Spearman correlation analysis. Results: While the nurses' MSQ total mean score value was 77.5±18.8, the total mean score of DAP was 115.1±20.2. The study found that the difference between the MSQ mean score and the variables of gender, education level, satisfaction with their unit and holding an intensive care certificate was statistically significant. The difference between the DAP mean score and the variable of the unit worked in was found to be statistically significant (p<0.05). A weak negative significant correlation was found between the mean scores of MSQ and DAP (r=-0.200, p<0.05). Conclusion: The results showed that the moral sensitivity levels of the nurses and their attitudes towards death were moderate. It was determined that a positive attitude towards death could be developed with an increase in moral sensitivity. It is recommended that nurses serving in critical areas such as intensive care be given training at frequent intervals on ethics and death.