437 nursing staff members in seven AIDS residential health care facilities in New York City were asked to complete a questionnaire consisting of the Death Anxiety Scale, the Coping Resources Inventory, the Comfort with Dying Patients Scale, and a Demographic Section. 197 usable questionnaires were returned. There were statistically significant racial or ethnic differences in scores on physical coping resources, with African-Americans reporting the fewest resources. No significant relations were found between scores on death anxiety, coping resources, and comfort with dying patients. Multivariate analysis of variance was used to assess the interaction of the Nursing group (professional or paraprofessional nurses), Death anxiety, and Coping resources with Comfort with dying patients. There were no statistically significant differences for death anxiety, coping resources, and comfort with dying patients by the Nursing group.