Since death is an extremely subjective and unique experience, if we take into account the lack of understanding about death due to the difficulty in methodology, it is very important to try to understand the subjectivity of death. In this respect, Q-methodology that explains and shows the respondents' subjectivity by objectifying his subjectivity is employed as a solution to the questions in this study. Therefore, the purpose of this study was to provide data on how medical personnel should treat their patients, when, it comes to death ; by finding out the opinions of those who are being treated, namely the patients, and those who are providing the treatment, namely the medical personnel. It also by examined the characteristics and relationships between these two groups on attitudes to death. The results of this study show that medical personnel have two(fate-recipient, reality-oriented) types of response and patients have three(religion-dependent, science-adherent, sardonist) types. Medical personnel saw patients as having three(life-attached, traditionalist, death-rejector) types of response and to patients saw medical personnel as having two(rationalist, humanist)types. The relationship between the above-mentioned types will be examined in a coorientation model, the subjectivity of the medical personnel and the patient toward death indicates a relatively high understanding between the two groups under the great proposition of 'death'. Therefore, in their relationship with people who are facing death, the provider of care, namely the medical personnel, should identify the subjectivity of the patient before approaching them. By doing this, they can minimize the conflicts they might experience in establishing a therapeutic relationship, reduce suffering, and help the patient in greeting a more comfortable death. Throughout the study, Q-methodology expands out understanding of coorientation model that has only been approached with R-methodology. This study confirmed Q's potentiality and its validity in human subjective matters.