Abstract: Nursing professional values are the moral knowledge which promote the ethical attitude of nurses, and guide their interaction with patients, colleagues, and community. These values affect the patient's safety and the quality of care. Therefore, it is important to consider its development within nursing education. Aim: identify nursing professional values and factors associated with its development: nursing students' perspective. Design: Descriptive research design was used .Setting: Faculty of Nursing, Alexandria University .Subjects: The subjects comprised of 314 students selected from second academic semester of the year 2018-2019. Tools: I Nursing Professional Values Scale Revised, II Factors associated with nursing professional values development from the students' perspectives. Results: It was found that 57.6% of the nursing students had a high perspective regarding the importance of nursing professional values, and 72.6% of them had a high perspectives regarding the factors associated with the development of nursing professional values, statistically significant correlation was detected between nursing students' demographic , academic data and their levels of perspectives regarding the importance of nursing professional values, in relation to age, residence, academic semester, and academic achievement in previous years (GPA).Conclusion: nursing students perceive caring, justice, and activism to be more important than trust and professionalism as nursing values. Also factors which affect nursing values development are; respectful relationship with nurse educators, work conscience, valuing nursing as a profession, the nursing staff as a role model, educational degrees. Recommendations: Educational workshops about methods of teaching of nursing ethics and values should be given to nursing educators.