This study was done to provide an understanding of nursing in relation to the existential philosophy of the West and Buddhistic philosophy. It examined how human beings and death are interpreted and understood in existential philosophy as well as in Buddhistic philosophy. Then the study suggested that nursing should focus on helping the sufferer to find meaning and a sense of responsibility in his or her existence. When people have the opportunity to realize certain important but painful truths about their existence, they develop internal strength and control of their lives. Just as people learn to face their being, so can they come to terms with their non-being. According to the causal process in Buddhism, Human Being is not always annihilation of self. Therefore, birth, aging, disease and death go through the process of natural change and it is the appearance of human existence which is inherent in the health of every human being. To promote our health we must gain an insight about this phenomenon. This study viewed nurses' clients as (good friend) rather than (patient) which focuses on a disease-oriented concept. The concept of (good friend) views nurses' clients as active participants to create their life and as responsible persons in a constantly changing life. The study also examined the concept of recovery which means to come back to the previous healthy state and it suggested that the concept of recovery should be changed to (good change), because in existential philosophy, human beings are viewed as never going back to the past but moving on to the future by creating their existence. This study also suggested that nursing should help (good friend) enlighten their existence to be free from pain and death and to get control over their existence.