Moral distress is psychological disequilibrium and negative feelings that results from rec ognizing an ethically appropriate action, yet not taking it because of such barriers. Caused by increased workload of nurses in the intensive care room, resulting burnout that affects nurses, patients and health care providers. This study aimed to analyze the relationship between moral distress and the level of burnout in intensive care room nurses at the dr. Soebandi Hospital Jember. This study used a quantitative descriptive observational ana lytic with the approach cross sectional design selected 47 nurses as respondents used total sampling. Data collected by Measure of Moral Distress Scale - Healthcare Profes sionals and Maslach Burnout Inventory. The results revealed that most respondents ex perienced low moral distress (85.1%) and low burnout (61.7%). The bivariate analysis showed with spearman test that p-value was < 0.001 (alfa = 0.05; r = 0.531). There was a relationship between moral distress and the level of burnout with moderate and positive relationship strength. A healthy work environment plays an important role in the low level of moral distress and burnout, if there are staff skilled in communication, good collabora tion between people or professions, effective decision making, proper staffing, recogni tion and leadership