Introduction:Moral attitudes are an introduction to ethical behavior. And ethical performance is among the requirements of nurses' clinical practice. Nurses need to consider ethical dilemmas related to their responsibilities at the bedside and back up the rights of their clients at the time of decision-making and manage ethical dilemmas effectively in clinical practice. The aim of this study is to determine the attitude and practice of nursing students, teachers and administrators in Kerman University of Medical Sciences about the concept of professional ethics in nursing. Materials and Methods:This descriptive study was conducted on 168 nursing instructors, students and administrators of the School of Nursing and Midwifery of Kerman Razi University and hospitals affiliated with Kerman University of Medical Sciences using Sampling Census during 2011. Ethics-in-Nursing questionnaire with validity r = 0.76 was used for data collection. Data analysis was performed using descriptive and analytical statistics. Results:In this study, 70 (41.7 percent) students, 14 (3.8%) teachers and 84 (50%) clinical nurses took part. and standard deviation of Students was 65/67 ± 8/3 .There was a statistically significant and positive correlation between nurses' attitude and their clinical practice (P < 0.02). Conclusion:Based on the results, ethical attitude and performance is relatively good in all three study groups, while, evidence is indicative of the inadequacy of ethical behavior in such clinical situations that require investigation, identification and provision of solutions to enhance tangible dimensions of moral performance.