The conceptual framework was derived from literature review. The demographic variables had influenced nurse's HIV/AIDS knowledge, attitude and willingness to care for HIV/AIDS patients. Older nurse had comparatively poor knowledge than the younger nurse and also expressed negative attitudes towards people living with HIV/AIDS in Spain. Nurse with good HIV/AIDS knowledge showed positive attitude and were more willing to take care for HIV/AIDS patients. Nurse with higher level of education and training on HIV/AIDS also had positive attitudes and willingness. There was a positive correlation between previous work experience with a patient with HIV/AIDS and willingness to care for HIV/AIDS patients.