Objective To understand the attitudes of nurses in PICU towards do-not-resuscitate (DNR) for critically ill children, and to analyze its influencing factors. Methods A total of 239 nurses in PICU were investigated using the questionnaire of willingness/consent to DNR for critically ill children. Results The average score of PICU nurses′ attitudes towards DNR was (2.88±0.27), the nurses with a positive DNR attitude accounted for 30.96%. Logistic regression analysis showed that, educational background was the main influencing factor of DNR communication attitude of PICU nurses, understanding the treatment decision of children and belief were the major influencing factors of DNR decision-making strategy attitude, and understanding the treatment decision of children was the main influencing factor of DNR attitude (P<0.05, P<0.01). Conclusion The positivity of the attitudes of PICU nurses towards DNR for critically ill children is low, especially those nurses with associate degree or below and didn′t understand the treatment decision of children. It is suggested to conduct palliative care and DNR related training for PICU nurses to improve their attitudes towards DNR.