Nurses' feeling of comfort during care is important to stay on the job and for their choice of specialty of care. This study aimed to assess nurses' level of comfort in providing care to patients living with AIDS and to determine the sociodemographic variables that influence nurses' comfort. Nurses in four hospitals in Nigeria (n = 277) were surveyed using a questionnaire that elicited information on their demographic characteristics, previous AIDS encounter, and their comfort taking vital signs, casually handling, administering enema and mouth-to-mouth resuscitation, and in recommending exercise and physical therapy to patients living with AIDS. Nigerian nurses were uncomfortable with resuscitation and also showed discomfort not wearing gloves while handling these patients. Being single and male gender influenced nurses' comfort with vital signs and enema administration. Special orientation to include analysis of common tasks and procedures for new nurses assigned to AIDS units is suggested.