Currently the pandemic has caused health systems to collapse due to the high demand of patients with VOC 19 with a high risk of mortality bringing with it pain, suffering and death. Objective: To determine the relationship between a nurse's attitude and coping with the death of a cancer patient with COVID-19 in the Critical Care Unit. Methodology: Quantitative, correlational, cross-sectional and non-experimental design approach. The population is made up of a total of 65 nursing professionals who work in the Critical Care Unit. An instrument was applied on attitudes towards death CAM with 3 dimensions: affective, behavioral and cognitive, with 33 items and the Bugen Scale for facing death with 30 items, both Likert scales. The results show that there is a significant correlation 0.039 between both variables and in the case of the nurse's attitude according to the dimensions: cognitive, behavioral, affective and coping, their correlations are: 0.521, 0.719, 0.015 respectively. It is concluded that the attitude and the coping of the nursing professional in the face of the death of the cancer patient with COVID 19, assume a posture of resilience to offer continuous nursing care to ensure, restore and safeguard the life of the person as a priority in their leading role within the health system based on commitment and social responsibility despite the threats of existing occupational risks. It is suggested to offer psychological protection to diminish the potential risks in the emotional health and quality of work life.