ABSTRACT
The present study aims to be a contribution to the Nursing student and the nurse's daily use of the Nursing process; the investigation method used was qualitative, applying semi-structured research tools; the data obtained were confronted with theoretical references and were put together in themes. The results show that the Nursing students and the nurses recognize the true value of the Nursing process, although they are not so sure about its practical use, and for them the Nursing schools should have the responsibility of promoting discussions in order to establish the theoretical references that would support the Nursing process. In other words, the schools should define one or more Nursing Theories and/or Conceptual References and its following methodologic definitions to be used on teaching the Nursing process.