Background: One life-saving treatment that is recommended to prevent or cure tissue hypoxia is oxygen therapy. In medical environments, in order to treat patients who are at risk for low tissue oxygenation and low blood oxygen levels, which can be fatal, the World Health Organization (WHO) recommends oxygen as a necessary medication.  Aim of the study: The purpose of this study was to assess nurses' performance regarding care of children undergoing oxygen therapy. Design: A descriptive design was utilized in this study. Setting: The study was carried out in Sohag University Hospital's Pediatric at Intensive Care Unit (PICU). Sampling: A convenient sample of all(100) available registered nurses on staff who provides oxygen therapy to children Tool: A structured Interviewing Questionnaire Sheet consisting of three tools. Tool I: Personal characteristics of the studied nurses, tool II: Personal characteristics and medical data of children, and tool III: Nurses' knowledge regarding the care of children under oxygen therapy. Results: It should be noted that 40.0% of the nurses in the study had average knowledge, 69.0% had inadequate total practices for caring for children receiving oxygen therapy, and 92.0% were women. Conclusion: It was based on the results of this study that there was a favorable relationship between the nurses' overall practice and understanding of caring for children receiving oxygen therapy. Recommendations: Promote nurses' ongoing exchange of improved information and techniques, and participate in oxygen training courses more mandatory and ongoing.