PURPOSE: This study was to understand to the nursing theory frame contained in the traditional philosophy and western nursing theory for the theory development fit for Korean people and to identified the strategy for nursing theory development. METHOD: To perform this study various relevant texts-western, eastern, classical and contemporary were reviewed. RESULT: The metaparadigm of the nursing in western considers four major factors-Human being, Environment, Health and Nursing. In Korea, the metaparadigm of nursing considers three major factors-Universe, Human being (body, life, health, disease) and Nursing. The key strategy for establishing comprehensive nursing theory which combines both western and eastern is to study the nursing literature based on eastern and western philosophy. Theorists should study the life and culture of the specific nation in order to understand the essence of the thoughts and psychology of the patients and to investigate the phenomena, which will be the foundation of theory development. CONCLUSION: Western nursing theory must be utilized to provide practical framework for the development of nursing theory, and practical approach is necessary for combining western and eastern theory.