This study evaluates if physicians and nurses perceive the patient safety culture differently in a stateowned and a private regional hospitals in central Taiwan by using the data of six dimensions of safety attitudes questionnaire in 2016. Mann-Whitney U test for two independent samples is used to compare if the perceptions from physicians and nurses are significantly different with = 0.05 for both hospitals. The results show that physicians and nurses do not have different perceptions in safety climate, perceptions of management, and job satisfaction statistically. However, physicians and nurses in the private regional hospital have better perceptions in teamwork climate and stress recognition significantly. In contrast, physicians and nurses in the state-owned hospital have better working conditions statistically. Index Terms-patient safety culture, safety attitudes questionnaire, private regional hospital, state-owned regional hospital, Mann-Whitney U test for two independent samples 232