Background In critical care settings, pressure ulcers are a frequent and dangerous side effect among patients with hepatic encephalopathy. A number of characteristics associated with their underlying disease and the intensive care setting make these individuals especially susceptible to pressure ulcer development. The Aim of the study: Assess associated Risk Factors for Pressure Ulcers among hepatic encephalopathy patients. Design: Cross – sectional observational research design. Setting: The study was conducted at Intensive Care Unit of Al-Rajhy Hospital at Assuit University Hospital. Sample: Convenience sample of 300 critical ill patients Tools: - Tool I: Patient assessment tool. Tool II : Skin assessment sheet  The Results: Results of current investigation  illustrated that 71.3 % of studied patients were affected with friction and shear and 70.7% were completely immobiled . The majority of the studied patients 91.0% had nutritional deficits followed by 86.7% long term hospitalization. Conclusion: Associated risk factors for pressure ulcers among hepatic encephalopathy patients were immobility, friction and shear ,nutritional deficiencies .Recommendations: Provide education program for caregivers on the importance of skin care , nutrition, and repositioning.