Background: nurses are expected and feel obligated to provide care despite health risks for themselves and their loved ones, they feel subject to a greater degree of ethical pressure. Aim of the study: to assess attitude of nurses toward ethical dilemma during the covid -19 outbreak and perceived risk to provide care. Subjects and Methods: Research design: A descriptive design was utilized in this study. Setting: This study was conducted at Al-Ahrar zagazig Teaching Hospital. Subjects: A simple random sample was selected from nurses (n= 233). Tool of data collection: Two tools were used for collecting data: The ethical dilemmas, Perception of risk toward COVID-19 questionnaire. Results: The most of studied nurses had negative attitude regarding various ethical dilemmas, As well they had an excellent level of perception of risk toward COVID-19.  Conclusion: There was a positive significant relation between perception of risk toward COVID-19 and nurses attitude regarding various ethical dilemmas Recommendation: it is recommended that Continuous nursing education and in-service training programs about how to deal with patient with COVID-19 with the necessary educational facilities and materials necessary to upgrade the knowledge and practice of nurses, and improve nursing care offered and patients' outcome.