Benner states that people turn to nurses for another kind of comfort than they may receive from other professions. Watson believes that nurses need to look into the patient's experiences to be able to provide the precise comfort for the unique situation. The aim of this study is to describe how the South African nurses view the concept of comfort and how they provide comfort to patients who have lost their relatives due to AIDS. The researchers used a qualitative content analysis as the method of research for the study. The most striking difference between the north's and south's ways of viewing comfort concerned material comfort The basic human needs not were viewed as a comfort-issue in the north.