BackgroundIntensive Care Unit (ICU) nurses face ethical challenges during decision-making in terms of the sophisticated nature of in-patients. Moral comfort is known as a phenomenon with a positive effect on moral decision-making and moral actions of nurses.AimThis study investigated ICU nurses' level of moral comfort and factors affecting it.Research DesignThis study used a cross-sectional descriptive design.Participants and research contextA total of 350 ICU nurses were selected with the convenience sampling method. The data collection tool included the Demographic Characteristics Questionnaire and the Moral Comfort Questionnaire. The data were analyzed with SPSS19 using descriptive and inferential statistics.Ethical ConsiderationsUpon the Committee of Ethics in Human Research's acceptance of the research concept, approvals were secured, and informed written consent was acquired from all participants. They were assured of the information confidentiality of participation.FindingsThe mean moral comfort score was 112.75 ± 13.18. The mean score of personal factors related to ethics was higher than the external factors pertaining to the environment/organization. The mean scores of "moral comfort in a specific situation" and "moral comfort in general" were 50.52 ± 5.08 and 62.32 ± 9.31, respectively. The mean moral comfort score of nurses was significantly correlated with age, clinical work experience, ICU work experience, marital status, education, and employment status (