Background: Pressure ulcers (PU) are a common, uncomfortable, and costly medical condition that are closely linked to higher rates of morbidity, death, length of hospital stay, and length of time spent on mechanical ventilation. Aim of the study: To assess risk factors for pressure ulcers among critically ill patients. Research design: observational prospective exploratory research design. Setting: This study was carried in intensive care units at Assiut university hospital. Subjects: A convenience sampling of 60 patients. Tools: Two tools were utilized to collect data of study, Tool I: Patient assessment Tool II: Comprehensive skin assessment tool. Results: It was noticed that immobility, malnutrition, cognitive disorders, Dehydration and Diabetes were the most significance factors of pressure ulcer occurrence (P = 0.05*). The most common site of pressure ulcer in patient's group1and group2 was coccyx (23.1%) and Heel (19.2%). Conclusion: The study confirmed that common risk factors for Pressure ulcers in Intensive Care Unit (ICU) patients were: immobility, malnutrition, cognitive disorders, urinary incontinence Dehydration, Diabetes and compromised blood flow. Recommendation: To lower the risk of pressure ulcers, ICU patients must follow protocols aimed at preventing pressure ulcers.