Purpose: This study was to investigate the importance of nurses" caring behaviors as perceived by nurses and patients at emergency departments, and to determine the differences between the two groups. Methods: The subjects of this study were 159 nurses working at emergency departments in 9 general hospitals in B Metropolitan City and 153 in-patients in 6 general hospitals, who were transferred to a general ward after being admitted to an emergency room. Research tool was a self-report questionnaire, which was a translated version of Caring Behavior Assessment(CBA). In this study, Cronbach"s α was ranged from .83 to .93 in the seven subscale"s reliability of CBA. Results: In terms of caring behaviors at emergency departments, both nurses and patients perceived that the most important subscale was 〈Human needs assistance〉. The subscale which showed the least importance from both groups was 〈Helping/Trust〉. Conclusion: The results of this study have demonstrated that nurses" caring behaviors can meet the patient"s needs if the gap in perceptions between nurses and patients would be reduced.