This study was conducted to in-depth understand and describe the thoughts and experiences of nursing students in the practice of the intensive care unit. Data was collected through focus group interviews with 14 nursing students who voluntarily participated in the study targeting students who practiced the intensive care unit and analyzed by the content analysis. As a result of the study, two themes, 'ethical challenges faced in intensive care unit practice' and 'incomplete reflection, were derived. The categories included in the former were 'feeling wrong in the appearance of a nurse', 'thinking about a good nurse', 'thinking about the cause of the wrong practice', and the categories included in the latter were ''fear of being assimilated', and 'pledge oneself by put yourself in someone else's shoes’. Based on these results, it is necessary to develop ethics education to become a nurse who can form correct ethical comfortment, including ethics education in clinical practice instruction as well as classroom instruction.