Nurses in education and management settings are often required to write a philosophy for the facility In this paper, the use of the concept of‘philosophy’in nursing education and nursing management is explored The nature of philosophy is then outlined, with specific reference to its relationship with a special science such as nursing In the light of this discussion, the real nature of the document that nursing authors call a‘philosophy’is discussed The concepts of a life and world view and a mission statement are discussed in this regard Specific proposals are then made for nurses in approaching the task of producing this planning document