Purpose: The purpose of this study was to compare the moral distress and burnout between long-term care hospital nurses and general nurses. Methods: This study was a cross-sectional survey. Participants were 193 nurses (long-term care hospital 95, general hospital 98) working in a hospital in Seoul, Daegu and Busan city. Data were collected from October 02 to November 30, 2018 using a structured questionnaires and analyzed with SPSS/PC ver 21.0 programs. Results: The scores of moral distress by nurses working in long-term care hospitals were higher than those of nurses in general hospitals. The score of burnout by nurses working in general hospitals was significantly higher than that of nurses in long-term care hospitals. There was a significant positive relationship between moral distress and burnout in both long-term care hospital nurses and general hospital nurses. Conclusion: This research shows that long-term care hospital nurses have higher moral distress and burnout than those of general hospital nurses. Therefore, nursing managers and organization should strive to raise the perception of moral distress and burnout in long-term care hospital nurses.