This study was designed to examine the factors that influence the burnout of nurses practice healthcare in a hospital setting. Subjects for this study were 245 nurses working at University K hospital in Seoul, Korea. Data for this study was collected from 15 to 27 April, 2002. The data collection instruments used for this study are as follows: Maslach Burnout Inventory(1981), Orientation to Life Question- naire(Sense of Coherence, SOC) by Antonovsky (1987) and Modified Coping Resources Inventory developed by author. The analysis of the data was completed using the descriptive, ANOVA, Pearson correlation analysis, and stepwise multiple regression using the SAS program software. The results of this study were as follows: 1. Total mean score of burnout was 4.0. Mean scores of the subscales were; emotional exhausion 4.7, personalization 3.7, and personal accomplishment 3.4.2. Significant statistical differences according to demographic characteristics of the subjects were found in the variables of age, job position, years of working, perceived job stress, and burnout. 3. Burnout was negatively related to sense of coherence(r= -.65) and coping resources (r= -.40); subscales of SOC of comprehensibility(r= -.57), manageability (r= -.55), and meaningfulness(r= -.52); subscales of coping of self-care(r= -.36), and cognitive coping(r= -.39).4. Job stress was the highest factor influence burnout. Sixty-one percent of the total variance of burnout was experienced by variables of comprehensibility, meaning- fulness, age, self-care, manageability and leisure activities including job stress. In conclusion, it was found that a low level of burnout was related to high scores of SOC and coping resources. Job stress, manageability, and meaningfulness were the highest factors influencing the level of subscale of emotional exhausion, depersonalization, and personal accomplishment. Therefore, it is necessary to search for strategies to promote SOC and coping resources for reducing the level of burnout of nurses.