Purpose: The purpose of this study was to identify the mediating effect of compassionate competence on the relationship between nurses’ spirituality and attitude toward care of dying patients. Methods: A cross-sectional correlational research design was conducted. The total subjects were 172 nurses at one general hospital in Gangwon-do. Data were collected using self-report questionnaires and analyzed using t-test, one-way ANOVA, Scheffe’s test, Pearson’s correlation coefficients, and multiple regression analysis. Results: Compassionate competence showed the mediating effect (β=.19, p=.025) on the relationship between nurses’ vertical spirituality and attitudes toward care of dying patients. However, no mediating effect of compassionate competence on the relationship between nurses’ horizontal spirituality and attitudes toward care of dying patients was found. Conclusions: Based on the findings of this study, development of training programs with a focus on spirituality and compassionate competence was highly recommended to improve and maintain nurses’ positive attitudes toward caring of the dying patients.