Purpose: This study attempted to understand patients' and nurses' perspectives on the priority of rehabilitation nursing services using Importance-Performance Analysis (IPA). Methods: This study used descriptive research design. Data were collected from 121 patients and 144 nurses using self-reported questionnaires. Statistical analysis included an independent t-test, analysis of variance (ANOVA), and IPA conducted using SPSS/WIN 21.0 version. Results: There were no statistical differences between the patients' and nurses' mean scores on perceptions of the importance (t=-0.83, p=.409) and performance (t=-0.32, p=.751) of rehabilitation nursing services. The IPA matrix showed a difference between patients and nurses in terms of their perceived priority of nursing services. Regarding the perception of patients, "helping a patient to continue to practice bedside physiotherapy and occupational therapy", "providing information on the proper care agency and community resources", and "providing education for the prevention of complications" fell in the "concetrate here" area (2nd quadrant). Conclusion: The results showed that the priorities of patients and nurses did not match in terms of some of the rehabilitation nursing services. Thus, rehabilitation nursing services need to be provided based on the patients' needs. Allocation of resources for the service items that fell in the "concentrate here" area of the IPA need be reconsidered for the quality in nursing care.
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