This study aimed to evaluate the Health care providers (nurses) performance regarding helping babies breathe during neonatal resuscitation. Research design: descriptive analytical study. Setting: The study was conducted at the delivery room of Obstetric and Gynecological Hospital affiliated to Ain Shams University Hospitals. Subjects: A purposive sample composed of 50 health care providers (nurses, assistance nurses trainee and nursing staff) who, attended and receive the baby for resuscitation at the previously mentioned setting over a 6 months period regardless of their residence, age and gender. Tools: A predesigned questionnaire sheet to assist health care providers (nurses) knowledge regarding helping baby breath and an observation checklist to assess health care providers (nurses) performance regarding helping babies breathe. Results: the study revealed that there was Almost three quarters studied sample had poor score for total knowledge, compared with less than one quarters had average score. Almost less than two thirds of the studied nurse had incompetent performance regarding helping baby breath, There was a positive correlation between total knowledge of the studied nurses and their total performance regarding helping baby breath Conclusion: Based on finding of the present study and answering research question, more than three quarters of the studied health care providers (nurses) had poor score level of knowledge regarding helping babies breathe, more than one fifth of the studied health care providers (nurses) had incompetent performance regarding helping baby breath, and there were positive correlation between total knowledge of the studied nurses and their total performance regarding helping babies breathe. Recommendation: upgrade health care providers' knowledge regarding helping babies breathe through continuous educational program. Enhance health care providers (nurses) practice according to helping babies breathe. Further researches are required involving all health care providers not only nurses about helping babies breathe at different study all over Egypt..